EXHIBIT 23

                              ACCOUNTANTS' CONSENT

We consent to incorporation by reference in the registration statements (No.
33-14572, No. 33-40399, No. 33-51094, No. 33-51516, No. 33-59319, No. 333-75231
and No. 333-81685) on Form S-8 pertaining to the Trans World Music Corp. 1986
Incentive and Non-Qualified Stock Option Plan, the Trans World Music Corp. 1990
Stock Option Plan for Non-Employee Directors, the Trans World Entertainment
Corp. 1994 Stock Option Plan, the Camelot Music Holdings, Inc. 1998 Stock Option
Plan, the Camelot Music Holdings Inc. Outside Directors Stock Option Plan, the
Trans World Entertainment Corp. 1998 Stock Option Plan, and the Trans World
Entertainment Corp, 1999 Stock Option Plan of our report dated March 14, 2002,
relating to the consolidated balance sheets of Trans World Entertainment
Corporation and subsidiaries as of February 2, 2002 and February 3, 2001, and
the related consolidated statements of income, shareholders' equity, and cash
flows for each of the fiscal years in the three-year period ended February 2,
2002, which report appears in the Annual Report on Form 10-K of Trans World
Entertainment Corporation and subsidiaries for the fiscal year ended February 2,
2002.

                                            /s/ KPMG LLP

                                            Albany, New York
                                            May 2, 2002