EXHIBIT 23.1



            Consent of Independent Registered Public Accounting Firm



Cosi, Inc.
Deerfield, Illinois

We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement on Form S-8 of our reports
dated March 13, 2006, relating to the consolidated financial statements for the
years ended January 2, 2006 and January 3, 2005, and the effectiveness of Cosi,
Inc.'s internal control over financial reporting appearing in the Company's
Annual Report on Form 10-K for the year ended January 2, 2006.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.



                                                      /s/ BDO Seidman, LLP


BDO Seidman, LLP
Chicago, Illinois

March 29, 2006