Exhibit 23.1

                         Independent Auditors' Consent



The Board of Directors
Dollar Tree Stores, Inc.:


We consent to the use 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,  incorporated  by reference in the
registration  statements (Nos.  33-92812,  33-92814,  33-92816 and 333-38735) on
Form S-8 and (No.  333-85511)  on Form S-3, of Dollar Tree  Stores,  Inc.  which
report appears in the Annual Report on Form 10-K for the year ended December 31,
1999 of Dollar Tree  Stores,  Inc.  and to the  reference  to our firm under the
heading "Experts" in the prospectus.


/s/ KPMG LLP

Norfolk, Virginia
March 15, 2000