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                                  EXHIBIT 24.1
 
                         INDEPENDENT AUDITORS' CONSENT
 
To the Board of Directors and Stockholders of
Mac Frugal's Bargains - Close-outs Inc.
Dominguez, California:
 
        We consent to the incorporation by reference in Registration Statement
No. 33-43661 on Form S-8 and Registration Statement No. 33-55130 of Mac Frugal's
Bargains - Close-outs Inc. on Form S-8 of our report dated March 14, 1995,
appearing in this Annual Report on Form 10-K of Mac Frugal's Bargains -
Close-outs Inc. and subsidiaries for the year ended January 29, 1995.


/s/ Deloitte & Touche LLP

 
Los Angeles, California
April 27, 1995