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.

/s/ KPMG LLP

Roanoke, Virginia
July 22, 1999