INDEPENDENT AUDITORS' CONSENT



We consent to the incorporation by reference in this  Registration  Statement of
Heilig-Meyers  Company on Form S-3 of our report dated March 25, 1997, appearing
in the Annual Report on Form 10-K of Heilig-Meyers  Company and subsidiaries for
the year ended  February  28, 1997 and to the  reference to us under the heading
"Experts" in the Prospectus, which is part of this Registration Statement.


/s/ DELOITTE & TOUCHE LLP


Richmond, Virginia
January 28, 1998