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                                                                   EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-10699) of Tractor Supply Company of our report
dated January 24, 2000 relating to the financial statements, which appears in
the Annual Report to Stockholders, which is incorporated in this Annual Report
on Form 10-K.



/s/ PricewaterhouseCoopers LLP
Nashville, Tennessee
March 24, 2000