EXHIBIT 23.2
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          INDEPENDENT AUDITORS' CONSENT

          We consent to the incorporation by reference in this
          Registration Statement of Syms Corporation on Form S-3 of
          our report dated April 28, 1997, included in the Annual
          Report on Form 10-K of Syms Corporation for the year
          ended March 1, 1997, and to the use of our report dated
          April 28, 1997, appearing in the Prospectus, which is
          part of such Registration Statement.  We also consent to
          the reference to us under the heading "Experts" in such
          Prospectus.

          DELOITTE & TOUCHE LLP
          New York, New York

          October 24, 1997