EXHIBIT 23

                        CONSENT OF INDEPENDENT AUDITORS

    We consent to the incorporation by reference in the Registration Statements
on Form S-8 No. 33-86314 pertaining to the CompSavings Plan for Employees of
CompUSA Inc., Form S-8 No. 33-99280 pertaining to the CompUSA Inc. Deferred
Compensation Plan, Forms S-8 No. 33-45339, No. 33-72718, No. 33-99282, and
No. 333-18033 pertaining to the Long-Term Incentive Plan, and Form S-8 No.
333-06235 pertaining to the PCs Compleat, Inc. 1991 Stock Option Plan, of our
report dated August 20, 1999, except for Note 2 as to which the date is November
8, 1999, with respect to the consolidated financial statements and schedule of
CompUSA Inc. included in this Form 10-K/A for the fiscal year ended June 26,
1999.

                                                           /s/ Ernst & Young LLP

                                                               ERNST & YOUNG LLP

Dallas, Texas
November 17, 1999