INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this  Registration  Statement of
Heilig-Meyers  Company and MacSaver Financial Services,  Inc. on Form S-3 of our
report  dated March 25,  1996,  appearing  in the Annual  Report on Form 10-K of
Heilig-Meyers  Company and subsidiaries for the year ended February 29, 1996 and
to the reference to us under the heading  "Experts" in the Prospectus,  which is
part of this Registration Statement.





DELOITTE & TOUCHE LLP
Richmond, Virginia
July 8, 1996





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