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 24, 2002, appearing in this Annual Report on Form 11-K of Service
Merchandise Company, Inc. Savings and Investment Plan for the year ended
December 31, 2001.






/s/ DELOITTE & TOUCHE LLP

Nashville, Tennessee
June 28, 2002