EXHIBIT 23.1


                          INDEPENDENT AUDITORS' CONSENT



The Board of Directors
Dollar Tree Stores, Inc.:


We consent to incorporation by reference in the registration  statements on Form
S-8 (Nos., 33-92812, 33-92814, 33-92816, 333-61139 and 333-38735) of Dollar Tree
Stores,  Inc. of our report dated January 24, 2000 relating to the  consolidated
balance sheets of Dollar Tree Stores,  Inc. and  subsidiaries as of December 31,
1999 and 1998 and the related  consolidated  income statements and statements of
shareholders'  equity  and cash  flows for each of the  years in the  three-year
period ended December 31, 1999 which report appears herein.



/s/ KPMG LLP

Norfolk, Virginia
March 15, 1999