EXHIBIT 23.1
 
              CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS
 
  We consent to the reference to our firm under the caption "Experts" and to
the use of (1) our report dated April 17, 1998 (except Note 3, as to which the
date is August 25, 1998) with respect to the consolidated financial statements
of Cornerstone Brands, Inc. (2) our report dated September 12, 1997, with
respect to the financial statements of Garnet Hill, Inc. and (3) our report
dated June 20, 1998 with respect to the financial statements of Cinmar L.P.,
in the Registration Statement (Form S-1) and related Prospectus of Cornerstone
Brands, Inc. for the registration of shares of its common stock.
 
                                          Ernst & Young LLP
 
Boston, Massachusetts
 
  The foregoing consent is in the form that will be signed to reflect the
merger of the Company and Smith & Noble LLC as described in Note 3 to the
financial statements and the inclusion, in an amendment to the Registration
Statement, of financial statements of the Company including the date of
consummation of the merger.
 
                                          /s/ Ernst & Young LLP
 
Boston, Massachusetts
   
October 27, 1998