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
reports dated February 19, 1998 included in R&B, Inc.'s 10-K for the year ended
December 27, 1997, into the Company's previously filed Registration Statements
on Form S-1 (File Nos. 33-52946 and 33-56492).


ARTHUR ANDERSEN LLP


Philadelphia, PA
March 26, 1998







Exhibit Page 2