Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



Fred's, Inc.
Memphis, Tennessee


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (No. 33-68479 and No. 333-83918) and on Form S-8 (No.
33-48380, No. 33-67606 and No. 333-103904) of Fred's, Inc. of our reports dated
April 12, 2006, relating to the consolidated financial statements and financial
statement schedules, and the effectiveness of Fred's, Inc.'s internal control
over financial reporting, which appears in this Form 10-K for the year ended
January 28, 2006.






/s/ BDO Seidman, LLP


April 12, 2006
Memphis, Tennessee