Exhibit 23(b)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Amendment No. 1 to Registration
Statement No. 333-92082 of Sears Roebuck Acceptance Corp. and Sears, Roebuck &
Co. on Form S-3 of our report dated February 8, 2002, appearing in the Annual
Report on Form 10-K of Sears, Roebuck and Co. for the year ended December 29,
2001 and to the reference to us under the heading "Experts" in the Prospectus,
which is part of such Registration Statement.


/s/ Deloitte & Touche LLP


Chicago, Illinois
August 1, 2002