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                                                                      EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement No.
33-50185 of Service Merchandise Company, Inc. on Form S-8 of our report dated
May 25, 2001, appearing in this Annual Report on Form 11-K of Service
Merchandise Company, Inc. Savings and Investment Plan for the year ended
December 31, 2000.

/s/ DELOITTE & TOUCHE LLP

Nashville, Tennessee
June 28, 2001