Exhibit 23






CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

To R&B, Inc.:

As independent public accountants, we hereby consent to the incorporation of
our reports dated February 13, 2002 included in R&B, Inc.'s Form10-K for the
fiscal year ended December 29, 2001, into the Company's previously filed
Registration Statements on Form S-1 (File Nos. 33-52946 and 33-56492).

Philadelphia, Pennsylvania
March 19, 2002






























Exhibit Page 2