INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statements No.
33-20026, 33-20031, 33-42410, 33-42419, 33-44025 and 33-45778 of Jan Bell
Marketing, Inc. on Forms S-8 of our report dated April 27, 1995 (which
expresses an unqualified opinion and includes an explanatory paragraph relating
to the Company's ability to continue as a going concern), appearing in this
Annual Report on Form 10-K of Jan Bell Marketing, Inc. for the fifty-two weeks
ended January 28, 1995.


/s/ Deloitte & Touche LLP

Certified Public Accountants
Fort Lauderdale, Florida
May 15, 1995