Form: 10-K

Annual report [Section 13 and 15(d), not S-K Item 405]

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

Published on



Exhibit 24




CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

To R&B, Inc.:

As independent public accountants, we hereby consent to the incorporation of our
report dated February 26, 1997 included in R&B, Inc.'s 10-K for the year ended
December 28, 1996, into the Company's previously filed Registration Statements
on Form S-1 (File Nos. 33-52946 and 33-56492).

Philadelphia, PA
March 26, 1997