CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  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's amended Form 8-K/A and our
reports dated June 26, 1997,  included in Heilig-Meyers  Company's  amended Form
10-K for the year ended  February 28, 1997 and to all  references to our Firm in
this registration statement


/s/ Arthur Andersen LLP

Atlanta, Georgia
January 28, 1998