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                                                                    Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS
   
We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-1 of our report dated February 13, 1998,
except as to Note 8 which is as of April 27, 1998, relating to the financial
statements of Kirkland's, Inc. and Affiliates, which appears in such 
Prospectus.  We also consent to the references to us under the headings
"Experts" and "Selected Financial Data" in such Prospectus. However, it should
be noted that PricewaterhouseCoopers LLP has not prepared or certified such
"Selected Financial Data."
    

   
      /s/ PricewaterhouseCoopers LLP
    

   
PRICEWATERHOUSECOOPERS LLP
Memphis, Tennessee
July 13, 1998