Exhibit 24






                             CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

 To R&B, Inc.:

 As independent  public  accountants,  we hereby consent to the incorporation of
our reports dated March 26, 2001 included in R&B, Inc.'s 10-K for the year ended
December 30, 2000, into the Company's  previously filed Registration  Statements
on Form S-1 (File Nos. 33-52946 and 33-56492).

 Philadelphia, PA
      March 26, 2001




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