1
                                                                      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
June 8, 1999, appearing in the Annual Report on Form 11-K of the Service
Merchandise Company, Inc. Savings and Investment Plan for the year ended
December 31, 1998.



DELOITTE & TOUCHE LLP


Nashville, Tennessee
June 29, 1999