EXHIBIT 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 333-100157) and Form S-3 (No. 333-111245) of
Kirkland's, Inc. of our report dated April 6, 2004 relating to the financial
statements and financial statement schedules, which appears in this Form 10-K.



PricewaterhouseCoopers LLP

Memphis, Tennessee
April 14, 2004