Exhibit

We consent to the use of our report dated April 3, 2019 with respect to the consolidated balance sheets of Macy’s, Inc. and subsidiaries as of February 2, 2019 and February 3, 2018, the related consolidated statements of income, comprehensive income, changes in shareholders’ equity, and cash flows for each of the years in the three-year period ended February 2, 2019 and the related notes, and the effectiveness of internal control over financial reporting as of February 2, 2019, incorporated by reference in this Registration Statement.