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 and 333-38735) and in the post-effective
amendment of Form S-8 to the registration  statement on Form S-4 (No. 333-61139)
of Dollar Tree Stores, Inc. of our report dated January 20, 1999 relating to the
consolidated  balance sheets of Dollar Tree Stores,  Inc. and subsidiaries as of
December 31, 1997 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, 1998 which report appears herein.


/s/ KPMG LLP


Norfolk, Virginia
March 25, 1999