Exhibit 23.1


The Board of Directors
Jackson Hewitt Inc.:

We consent to the use of our reports included herein and to the reference to our
firm under the headings "Selected Consolidated Financial Data" and "Experts" in
the prospectus.

Our report covering the financial statements refers to the adoption of Statement
of Financial  Accounting Standards (SFAS) No. 121,  ACCOUNTING FOR THE
IMPAIRMENT OF LONG-LIVED  ASSETS AND FOR LONG-LIVED  ASSETS TO BE DISPOSED OF
and SFAS No. 114,  ACCOUNTING BY CREDITORS FOR IMPAIRMENT OF A LOAN, as amended
by SFAS No. 118, ACCOUNTING BY CREDITORS FOR IMPAIRMENT OF A LOAN-INCOME
RECOGNITION AND DISCLOSURE, in 1996.

                                                        KPMG PEAT MARWICK LLP


Norfolk, Virginia
July 30, 1997