EX-23.1 11 l06731aexv23w1.htm EX-23.1 CONSENT EX-23.1 CONSENT
 

EXHIBIT 23.1

INDEPENDENT AUDITORS’ CONSENT

We consent to the incorporation by reference in Registration Statement Nos. 333-18765, 333-19419, 333-40605, 333-40607, 333-40609, 333-53900, 333-82263, 333-82265, 333-82271, 333-82480, 333-83630, 333-105519 and 333-105904 of Cole National Corporation (the “Company”) on Forms S-8 of our report dated April 12, 2004 (which report expresses an unqualified opinion and includes explanatory paragraphs relating to the change in presentation and classification of the (gains) loss on early extinguishment of debt as discussed in Note 1 and the change in method of accounting for goodwill and other intangible assets as discussed in Notes 1 and 4, appearing in this Annual Report on Form 10-K of Cole National Corporation for the year ended January 31, 2004.

/s/ Deloitte & Touche LLP

Cleveland, Ohio
April 12, 2004