EXHIBIT 23.2
 
                        CONSENT OF INDEPENDENT AUDITORS
   
  We consent to the use in Amendment No. 1 to the Registration Statement (No.
333-52459) of Cost-U-Less, Inc. on Form S-1 of our report dated April 4, 1996
(May 8, 1998 as to Notes 1, 6 and 7, and May 13, 1998 as to Note 11) on the
consolidated financial statements of Cost-U-Less, Inc. as of December 31, 1995
and for the year then ended, appearing in the Prospectus, which is part of
this Registration Statement, and to the reference to us under the headings
"Selected Consolidated Financial Data" and "Experts" in such Prospectus.     
       
          
/s/ DELOITTE & TOUCHE LLP     
 
Seattle, Washington
   
June 5, 1998