EXHIBIT 23.3
 
                              ACCOUNTANTS' CONSENT
 
The Board of Directors
1-800-FLOWERS.COM, Inc.
 
    We consent to the use of our report on the consolidated financial statements
of The Plow & Hearth, Inc., included herein and to the reference to our firm
under the heading "Experts" in the prospectus.
 
KPMG LLP
 
Roanoke, Virginia
May 20, 1999