EXHIBIT 23.3


                CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this registration
statement on Form S-8 of our report, dated March 22, 1996, on our
audits of the consolidated financial statements of Parisian, Inc.
as of January 28, 1995 and February 3, 1996, and for the years
ended January 29, 1994, January 28, 1995, and February 3, 1996.


                                        /s/  Coopers & Lybrand
L.L.P.
                                        COOPERS & LYBRAND L.L.P.

Birmingham, Alabama
May 23, 1997