Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statements:

(1) Form S-8 No. 333-111280
(2) Form S-8 No. 333-111281
(3) Form S-8 No. 333-111282
(4) Form S-8 No. 333-111208

of our report  dated March 26,  2008,  with  respect to the  consolidated
financial statements of Conn's Inc., and our report dated March 26, 2008, with
respect to the effectiveness of internal control over financial  reporting of
Conn's Inc., included herein in this Annual  Report  (Form 10-K) of Conn's Inc.
for the year ended January 31, 2008.

                                                  Ernst & Young LLP

Houston, Texas
March 26, 2008