##### 



EXHIBIT 23.2


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM










S-1



---



##### 



SCHEDULE II


VALUATION AND QUALIFYING ACCOUNTS


|                            |                                         |                |       |        |                |   |       |            |   |   |     |     | 
|--------------------------- | --------------------------------------- | -------------- | ----- | ------ | -------------- | - | ----- | ---------- | - | - | --- | --- | 
|                            |                                         | Allowance      |       |        |                |   |      
|                            |                                         | for            |       |        | Reserve for    |   |       | Allowance  |  
|                            |                                         | Doubtful       |       |        | Rental         |   |       | for Sales  |  
|                            |                                         | Accounts(a)    |       |        | Commitments(b) |   |       | Returns(c) |  
|                            |                                         |                |       |        |                |   |       |            |  
|                            |                                         | (In thousands) |      
|Balance at February 2, 2002 |                                         | $              | 5,968 |        |                | $ | 1,077 |            |   | $ |    |    
|                            | Additions charged to costs and expenses |                |       | 4,763  |                |   |       | 1,000      |   |   |     | 390 | 
|                            | Additions charged to other accounts     |                |       | 887    | (d)            |   |       |           |   |   |     |    | 
|                            | Deductions                              |                |       | (5,519 | )(e)           |   |       | (1,121     | ) |   |     |    | 
|                            |                                         |                |       |        |                |   |       |            |  
|Balance at February 1, 2003 |                                         |                | 6,099 |        |                |   | 956   |            |   |   | 390 |    
|                            | Additions charged to costs and expenses |                |       | 6,098  |                |   |       | 1,062      |   |   |     | 10  | 
|                            | Additions charged to other accounts     |                |       | 858    | (d)            |   |       |           |   |   |     |    | 
|                            | Deductions                              |                |       | (6,720 | )(e)           |   |       | (1,402     | ) |   |     |    | 
|                            |                                         |                |       |        |                |   |       |            |  
|Balance at January 31, 2004 |                                         |                | 6,335 |        |                |   | 616   |            |   |   | 400 |    
|                            | Additions charged to costs and expenses |                |       | 5,096  |                |   |       | 1,373      |   |   |     | 22  | 
|                            | Additions charged to other accounts     |                |       | 1,069  | (d)            |   |       |           |   |   |     |    | 
|                            | Deductions                              |                |       | (6,378 | )(e)           |   |       | (1,502     | ) |   |     |    | 
|                            |                                         |                |       |        |                |   |       |            |  
|Balance at January 29, 2005 |                                         | $              | 6,122 |        |                | $ | 487   |            |   | $ | 422 |    
|                            |                                         |                |       |        |                |   |       |            |  






|    |                                                                                                                                 
|--- | --------------------------------------------------------------------------------------------------------------------------------
|(a) | Deducted from trade accounts receivable.                                                                                        
|   
|(b) | Provision for the difference between costs and revenues from
    non-cancelable subleases over the lease terms of closed stores.
|   
|(c) | Gross margin revenue on return sales.                                                                                           
|   
|(d) | Recoveries of amounts previously written off.                                                                                   
|   
|(e) | Uncollectible accounts written off.                                                                                             

S-2