Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-100157) of Kirkland's, Inc. of our report dated
March 14, 2003, except for Note 10, as to which the date is April 10, 2003
relating to the financial statement and financial statement schedule, which
appears in this Form 10-K.



/s/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP
Memphis, TN
April 29, 2003