EXHIBIT 23.1

                     CONSENT OF INDEPENDENT ACCOUNTANTS


         We hereby consent to the use in this Registration Statement on Form S-1
of our report dated April 19, 2002 relating to the financial statements of
Kirkland's Inc., which appear in such Registration Statement. We also consent to
the reference to us under the heading "Experts" in such Registration Statement.


PricewaterhouseCoopers LLP

Memphis, Tennessee
April 22, 2002