1 Exhibit 23.2 INDEPENDENT AUDITORS' CONSENT The Board of Directors Kirkland's Inc., and Affiliates: We consent to the use of our report included herein and to the reference to our firm under the headings "Experts" and "Selected Combined Financial Data" in the Prospectus. /s/ KPMG Peat Marwick LLP -------------------------- KPMG Peat Marwick LLP Memphis, Tennessee July 13, 1998