Exhibit 23.1








            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

When the transaction referred to in Note 12(d) of the notes to the financial
statements has been consummated, we will be in a position to render the
following consent.

                                                                    /S/ KPMG LLP

Board of Directors and Stockholders
Citi Trends, Inc.:


We consent to the use of our report dated March 30, 2005, except as to Note
12(c) which is as of April 28, 2005 and Note 12(d) which is as of May __, 2005,
with respect to the balance sheets of Citi Trends, Inc. as of January 29, 2005
and January 31, 2004, and the related statements of income, stockholders'
equity, and cash flows for the years ended January 29, 2005, January 31, 2004
and February 1, 2003, incorporated herein by reference and to the reference to
our firm under the heading "Experts" in the prospectus.

Our report refers to the adoption of Statement of Financial Accounting Standards
No. 150, "Accounting for Certain Financial Instruments with Characteristics of
Both Liabilities and Equity".







Jacksonville, Florida
April 28, 2005