EXHIBIT 23.1
 
                        CONSENT OF INDEPENDENT AUDITORS
   
  We consent to the reference to our firm under the caption "Selected
Consolidated Financial Data" and "Experts" and to the use of our report dated
March 13, 1998, except for Note 11 as to which the date is May 13, 1998 in
Amendment No. 1 to the Registration Statement (Form S-1 No. 333-52459) and
related Prospectus of Cost-U-Less, Inc. for the registration of 1,963,222
shares of its Common Stock.     
                                             
                                          /s/ ERNST & YOUNG LLP     
 
Seattle, Washington
   
June 5, 1998