Exhibit 23.1

            Consent of Independent Registered Public Accounting Firm

We consent to the  incorporation by reference in the Registration  Statements on
Forms S-8 (Nos.  333-111280,  333-111281,  and  333-111282) of our reports dated
March 29,  2006,  with  respect to the  consolidated  financial  statements  and
schedule  of  Conn's,  Inc.,  Conn's,  Inc.   management's   assessment  of  the
effectiveness   of  internal   control  over   financial   reporting,   and  the
effectiveness  of internal  control over  financial  reporting of Conn's,  Inc.,
included in this Annual Report (Form 10-K) for the year ended January 31, 2006.

                                                     Ernst & Young LLP