EXHIBIT 23.4
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
    We consent to the incorporation by reference in the registration statement
of 99CENTS Only Stores on Form S-4 (File No. 333-50515) of our reports, which
include an explanatory paragraph related to going concern considerations, dated
April 15, 1997, on our audits of the consolidated financial statements and the
financial statement schedule of Universal International, Inc. as of December 31,
1996, and for the years ended December 31, 1996 and 1995, which reports are
included in the Annual Report on Form 10-K of Universal International, Inc. for
the year ended December 31, 1997. We also consent to the reference to our firm
under the caption "Experts."
 
                                          Coopers & Lybrand L.L.P.
 
Minneapolis, Minnesota
June 15, 1998