EXHIBIT 23.3








                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS




As  independent  Public  Accounts,  we hereby  consent to the  incorporation  by
reference  in this  registration  statement of our reports  dated April 25, 1996
incorporated  by  reference  in  Heilig-Meyers  Company  Form  8-K/A  and to all
references to our Firm included in this registration statement.



/s/ Arthur Andersen LLP

Atlanta, Georgia
July 21, 1997