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|EXHIBIT 3.1
|-----------

|CERTIFICATE OF INCORPORATION
of
BURLINGTON COAT FACTORY WAREHOUSE CORPORATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  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|FIRST:    The name of the Corporation is
       Burlington Coat Factory Warehouse Corporation.
SECOND:   The address of the registered office
   of the Corporation in the State of Delaware is 306 South
   State Street, in the City of Dover, County of Kent. The
   name of its registered agent at that address is the United
   States Corporation Company.
THIRD:    The purpose of the Corporation is to
   engage in any lawful act or activity for which a corpora-
   tion may be organized under the General Corporation Law of
   Delaware as set forth in Title 8 of the Delaware Code (the
   "GCL").
FOURTH:   I. The total number of shares of stock
   which the Corporation shall have authority to issue is
   55,000,000 shares of which 50,000,000 shares, par value
   $1.00 per share, shall be of a class designated "Common
   Stock" and of which 5,000,000 shares, par value $1.00 per
   share, shall be designated "Preferred Stock."
    II.  The Board of Directors of the Corporation
   is authorized, subject to limitations prescribed by law
   and the provisions of this Article FOURTH, to provide for
   the issuance from time to time in one or more series of
   any number of shares of Preferred Stock, and, by filing a
   certificate pursuant to the GCL, to establish the number
   of shares to be included in each such series, and to fix
   the designation, relative rights, preferences, qualifica-
   tions and limitations of the shares of each such series.
   The authority of the Board of Directors with respect to
   each series shall include, but not be limited to, deter-
   mination of the following:
A.   The number of shares constituting that
        series and the distinctive designation of that
        series;
B.   The dividend rate on the shares of
        that series, whether dividends shall be cumula-
        tive, and, if so, from which date or dates, and
        whether they shall be payable in preference to,
        or in another relation to, the dividends payable
        on any other class or classes or series of
        stock;
C.   Whether that series shall have voting
        rights, in addition to the voting rights pro-
        vided by law, and, if so, the terms of such
        voting rights;
D.   Whether that series shall have conver-
        sion or exchange privileges, and, if so, the
        terms and conditions of such conversion or
        exchange, including provision for adjustment of
        the conversion or exchange rate in such events
        as the Board of Directors shall determine;
E.   Whether or not the shares of that
        series shall be redeemable, and, if so, the
        terms and conditions of such redemption, in-
        cluding the manner of selecting shares for
        redemption if less than all shares are to be
        redeemed, the date or dates upon or after which
        they shall be redeemable, and the amount per
        share payable in case of redemption, which
        amount may vary under different conditions and
        at different redemption dates;
F.   Whether that series shall be entitled
        to the benefit of a sinking fund to be applied
        to the purchase or redemption of shares of that
        series, and, if so, the terms and amounts of
        such sinking fund;
G.   The right of the shares of that series
        to the benefit of conditions and restrictions
        upon the creation of indebtedness of the Corpo-
        ration or any subsidiary, upon the issue of any
        additional stock (including additional shares of
        such series or of any other series) and upon the
        payment of dividends or the making of other
        distributions on, and the purchase, redemption
        or other acquisition by the Corporation or any
        subsidiary of any outstanding stock of the
        Corporation;
H.   The right of the shares of that series
        in the event of any voluntary or involuntary
        liquidation, dissolution or winding up of the
        Corporation and whether such rights shall be in
        preference to, or in another relation to, the
        comparable rights of any other class or classes
        or series of stock; and
I.   Any other relative, participating, optional
        or other special rights, qualifications, limitations
        or restrictions of that series.
III.  Shares of any series of Preferred Stock
   which have been redeemed (whether through the operation of
   a sinking fund or otherwise) or which, if convertible or
   exchangeable, have been converted into or exchanged for
   shares of stock of any other class or classes shall have
   the status of authorized and unissued shares of Preferred
   Stock of the same series and may be reissued as a part of
   the series of which they were originally a part or may be
   reclassified and reissued as part of a new series of
   Preferred Stock to be created by resolution or resolutions
   of the Board of Directors or as part of any other series
   of Preferred Stock, all subject to the conditions and the
   restrictions on issuance set forth in the resolution or
   resolutions adopted by the Board of Directors providing
   for the issue of any series of Preferred Stock.
IV.  Subject to the provisions of any applicable
   law, or except as otherwise provided by the resolution or
   resolutions providing for the issue of any series of
   Preferred Stock, the holders of outstanding shares of
   Common Stock shall exclusively possess voting power for
   the election of directors and for all other purposes, each
   holder of record of shares of Common Stock being entitled
   to one vote for each share of Common Stock standing in his
   name on the books of the Corporation.
V.   Except as otherwise provided by the resolu-
   tion or resolutions providing for the issue of any series
   of Preferred Stock, after payment shall have been made to
   the holders of Preferred Stock of the full amount of
   dividends to which they shall be entitled pursuant to the
   resolution or resolutions providing for the issue of any
   series of Preferred Stock, the holders of Common Stock
   shall be entitled, to the exclusion of the holders of
   Preferred Stock of any and all series, to receive such
   dividends as from time to time may be declared by the
   Board of Directors.
VI.    Except as otherwise provided by the reso-
   lution or resolutions providing for the issue of any
   series of Preferred Stock, in the event of any liquida-
   tion, dissolution or winding up of the Corporation,
   whether voluntary or involuntary, after payment shall have
   been made to the holders of Preferred Stock of the full
   amount to which they shall be entitled pursuant to the
   resolution or resolutions providing for the issue of any
   series of Preferred Stock, the holders of Common Stock
   shall be entitled, to the exclusion of the holders of
   Preferred Stock of any and all series, to share, ratably
   according to the number of shares of Common Stock held by
   them, in all remaining assets of the Corporation available
   for distribution to its stockholders.
VII.   The number of authorized shares of any
   class may be increased or decreased by the affirmative
   vote of the holders of a majority of the stock of the
   Corporation entitled to vote.
FIFTH:   The name and mailing address of the
   Sole Incorporator is as follows:
Name                         Mailing Address
Nesa E. Hassanein      c/o Skadden, Arps, Slate,Meagher & Flom
                                   919 Third Avenue                                   New York, New York 10022
SIXTH:    I. The business and affairs of the
   Corporation shall be managed by or under the direction of
   a Board of Directors consisting of not less than three
   directors, the exact number of directors to be determined
   from time to time by resolution adopted by the affirmative
   vote of a majority of the entire Board of Directors.  Any
   vacancy on the Board of Directors that results from an
   increase in the number of directors may be filled by a
   majority of the Board of Directors then in office, and
   any other vacancy occurring in the Board of Directors may
   be filled by a majority of the directors then in office,
   although less than a quorum, or by a sole remaining di-
   rector.
Notwithstanding the foregoing, whenever the
   holders of any one or more classes or series of Preferred
   Stock issued by the Corporation shall have the right,
   voting separately by class or series, to elect directors
   at an annual or special meeting of stockholders, the
   election, term of office, filling of vacancies and other
   features of such directorships shall be governed by the
   terms of this Certificate of Incorporation applicable
   thereto.
II.  Except to the extent prohibited by law, the
   Board of Directors shall have the right (which, to the
   extent exercised, shall be exclusive) to establish the
   rights, powers, duties, rules and procedures that from
   time to time shall govern the Board of Directors and each
   of its members, including without limitation the vote
   required for any action by the Board of Directors, and
   that from time to time shall affect the directors' power
   to manage the business and affairs of the Corporation; and
   no By-Law shall be adopted by stockholders which shall
   impair or impede the implementation of the foregoing.
SEVENTH:  Meetings of stockholders may be held
   within or without the State of Delaware, as the By-Laws
   may provide. The books of the Corporation may be kept
   (subject to any provision contained in the statutes)
   outside the State of Delaware at such place or places as
   may be designated from time to time by the Board of Di-
   rectors or in the By-Laws of the Corporation.
EIGHTH:   Whenever a compromise or arrangement
   is proposed between the Corporation and its creditors or
   any class of them and/or between the Corporation and its
   stockholders or any class of them, any court of equitable
   jurisdiction within the State of Delaware may, on the
   application in a summary way of the Corporation or of any
   creditor or stockholder thereof or on the application of
   any receiver or receivers appointed for the Corporation
   under the provisions of Section 291 of Title 8 of the GCL
   or on the application of trustees in dissolution or of any
   receiver or receivers appointed for the Corporation 
   under the provisions of Section 279 of Title 8 of the GCL,
   order a meeting of the creditors or class of creditors, and/or
   of the stockholders or class of stockholders of the
   Corporation, as the case may be, to be summoned in such
   manner as the said court directs.  If a majority in number
   representing three-fourths in value of the creditors or
   class of creditors, and/or of the stockholders or class of
   stockholders of the Corporation, as the case may be, agree
   to any compromise or arrangement and to any reorganization
   of the Corporation as a consequence of such compromise or
   arrangement, the said compromise or arrangement and the
   said reorganization shall, if sanctioned by the court to
   which the said application has been made, be binding on
   all the creditors or class of creditors, and/or on all the
   stockholders or class of stockholders, of the Corporation,
   as the case may be, and also on the Corporation.
NINTH: I. Subject to paragraph III of this
   Article NINTH, the Corporation shall indemnify any person
   who was or is a party or is threatened to be made a party
   to any threatened, pending or completed action, suit or
   proceeding, whether civil, criminal, administrative or
   investigative (other than an action by or in the right of
   the Corporation) by reason of the fact that he is or was a
   director, officer, employee or agent of the Corporation
   (for purposes of this Article NINTH, "Corporation" shall
   include Burlington Coat Factory Warehouse, a New Jersey
   corporation), or is or was serving at the request of the
   Corporation as a director, officer, employee or agent of
   another corporation, partnership, joint venture, trust or
   other enterprise, against expenses (including attorneys'
   fees), judgments, fines and amounts paid in settlement
   actually and reasonably incurred by him in connection with
   such action, suit or proceeding if he acted in good faith
   and in a manner he reasonably believed to be in or not
   opposed to the best interests of the Corporation,
   provided, however, that with respect to any such action,
   suit or proceeding voluntarily initiated by any such
   person, indemnification shall be mandatory only if the
   initiation of such action, suit or proceeding was autho-
   rized by a majority of the entire Board of Directors or if
   such person has been successful on the merits, and, with
   respect to any criminal action or proceeding, had no
   reasonable cause to believe his conduct was unlawful. The
   termination of any action, suit or proceeding by judgment,
   order, settlement, conviction, or upon a plea
of nolo contendere or its equivalent, shall not, of it-
   self, create a presumption that the person did not act in
   good faith and in a manner which he reasonably believed to
   be in or not opposed to the best interests of the
   Corporation, and, with respect to any criminal action or
   proceeding, had reasonable cause to believe that his
   conduct was unlawful.
II.  Subject to paragraph III of this Article
   NINTH, the Corporation shall indemnify any person who was
   or is a party or is threatened to be made a party to any
   threatened, pending or completed action or suit by or in
   the right of the Corporation to procure a judgment in its
   favor by reason of the fact that he is or was a director,
   officer, employee or agent of the Corporation, or is or
   was serving at the request of the Corporation as a direc-
   tor, officer, employee or agent of another corporation,
   partnership, joint venture, trust or other enterprise
   against expenses (including attorneys' fees) actually and
   reasonably incurred by him in connection with the defense
   or settlement of such action or suit if he acted in good
   faith and in a manner he reasonably believed to be in or
   not opposed to the best interests of the Corporation;
   except that no indemnification shall be made in respect of
   any claim, issue or matter as to which such person shall
   have been adjudged to be liable for negligence or
   misconduct in the performance of his duty to the Corpora-
   tion unless and only to the extent that the Court of
   Chancery or the court in which such action or suit was
   brought shall determine upon application that, despite the
   adjudication of liability but in view of all the
   circumstances of the case, such person is fairly and
   reasonably entitled to indemnity for such expenses which
   the Court of Chancery or such other court shall deem
   proper.
III. Any indemnification under this Article
   NINTH (unless ordered by a court) shall be made by the
   Corporation only as authorized in the specific case upon a
   determination that indemnification of the director,
   officer, employee or agent is proper in the circumstances
   because he has met the applicable standard of conduct set
   forth in paragraphs I and II of this Article NINTH, as the
   case may be. Such determination shall be made (i) by the
   Board of Directors by a majority vote of a quorum
   consisting of directors who were not parties to such
   action, suit or proceeding, or (ii) if such a quorum is
   not obtainable, or, even if obtainable a quorum of disin-
   terested directors so directs, by independent legal coun-
   sel in a written opinion, or (iii) by the stockholders. To
   the extent, however, that a director, officer, employee or
   agent of the Corporation has been successful on the merits
   or otherwise in defense of any action, suit or proceeding
   described above, or in defense of any claim, issue or
   matter therein, he shall be indemnified against expenses
   (including attorneys' fees) actually and reasonably
   incurred by him in connection therewith, without the
   necessity of authorization in the specific case.
IV.  For purposes of any determination under
   paragraph III of this Article NINTH, a person shall be
   deemed to have acted in good faith and in a manner he
   reasonably believed to be in or not opposed to the best
   interests of the Corporation, or, with respect to any
   criminal action or proceeding, to have had no reasonable
   cause to believe his conduct was unlawful, if his action
   is based on the records or books of account of the Corpo-
   ration or another enterprise, or on information supplied
   to him by the officers of the Corporation or another
   enterprise in the course of their duties, or on the advice
   of legal counsel for the Corporation or another enterprise
   or on information or records given or reports made to the
   Corporation or another enterprise by an independent
   certified public accountant or by an appraiser or other
   expert selected with reasonable care by the Corporation or
   another enterprise.  The term "another enterprise" as used
   in this paragraph IV shall mean any other corporation or
   any partnership, joint venture, trust or other enterprise
   of which such person is or was serving at the request of
   the Corporation as a director, officer, employee or agent.
   The provisions of this paragraph IV shall not be deemed to
   be exclusive or to limit in any way the circumstances in
   which a person may be deemed to have met the applicable
   standard of conduct set forth in paragraphs I and II of
   this Article NINTH, as the case may be.
V.   Notwithstanding any contrary determination
   in the specific case under paragraph III of this Article
   NINTH, and notwithstanding the absence of any determina-
   tion thereunder, any director, officer, employee or agent
   may apply to any court of competent jurisdiction in the
   State of Delaware for indemnification to the extent oth-
   erwise permissible under paragraphs I and II of this
   Article NINTH.  The basis of such indemnification by a
   court shall be a determination by such court that indem-
   nification of the director, officer, employee or agent is
   proper in the circumstances because he has met the appli-
   cable standards of conduct set forth in paragraphs I and
   II of this Article NINTH, as the case may be.  Notice of
   any application for indemnification pursuant to this
   paragraph V shall be given to the Corporation promptly
   upon the filing of such application.
VI.  Expenses incurred in defending or investi-
   gating a threatened or pending criminal or civil action,
   suit or proceeding may be paid by the Corporation in
   advance of the final disposition of such action, suit or
   proceeding as authorized by the Board of Directors in the
   specific case upon receipt of an undertaking by or on
   behalf of the director, officer, employee or agent to
   repay such amount unless it shall ultimately be determined
   that he is entitled to be indemnified by the Corporation
   as authorized in this Article NINTH.
VII.   The indemnification provided by this
   Article NINTH shall not be deemed exclusive of any other
   rights to which those seeking indemnification may be
   entitled under any By-Law, agreement, contract, vote of
   stockholders or disinterested directors or pursuant to the
   direction (howsoever embodied) of any court of competent
   jurisdiction or otherwise, both as to action in their of-
   ficial capacity and as to action in another capacity while
   holding such office, it being the policy of the
   Corporation that indemnification of the persons specified
   in paragraphs I and II of this Article NINTH shall be made
   to the fullest extent permitted by law.  The provisions of
   this Article NINTH shall not be deemed to preclude the
   indemnification of any person who is not specified in
   paragraphs I and II of this Article NINTH but whom the
   Corporation has the power or obligation to indemnify under
   the provisions of the GCL or otherwise.  The
   indemnification provided by this Article NINTH shall
   continue as to a person who has ceased to be a director,
   officer, employee or agent and shall inure to the benefit
   of the heirs, executors and administrators of such a
   person.
VIII.  The Corporation may purchase and maintain
   insurance on behalf of any person who is or was a
   director, officer, employee or agent of the Corporation,
   or is or was serving at the request of the Corporation as
   a director, officer, employee or agent of another corpo-
   ration, partnership, joint venture, trust or other enter-
   prise, against any liability asserted against him and
   incurred by him in any such capacity, or arising out of
   his status as such, whether or not the Corporation would
   have the power or the obligation to indemnify him against
   such liability under the provisions of this Article NINTH.
IX.  For purposes of this Article NINTH, refer-
   ences to "the Corporation" shall include, in addition to
   the resulting corporation, any constituent corporation
   (including any constituent of a constituent) absorbed in a
   consolidation or merger which, if its separate existence
   had continued, would have had power and authority to
   indemnify its directors officers, and employees or agents,
   so that any person who is or was a director, officer,
   employee or agent of such constituent corporation, or is
   or was serving at the request of such constituent
   corporation as a director, officer, employee or agent of
   another corporation, partnership, joint venture, trust or
   other enterprise, shall stand in the same position under
   the provisions of this Article NINTH with respect to the
   resulting or surviving corporation as he would have with
   respect to such constituent corporation if its separate
   existence had continued.
X.   For purposes of this Article NINTH, refer-
   ences to "other enterprise" shall include employee benefit
   plans; references to "fines" shall include any excise
   taxes assessed on a person with respect to any employee
   benefit plan; and references to "serving at the request of
   the Corporation" shall include any service as a director,
   officer, employee or agent of the Corporation which
   imposes duties on, or involves services by, such director,
   officer, employee, or agent with respect to an employee
   benefit plan, its participants, or beneficiaries; and a
   person who acted in good faith and in a manner he
   reasonably believed to be in the interest of the partici-
   pants and beneficiaries of an employee benefit plan shall
   be deemed to have acted in a manner "not opposed to the
   best interests of the Corporation" as referred to in this
   Article NINTH.
TENTH:    The Corporation reserves the right to
   amend, alter, change or repeal any provision contained in
   this Certificate of Incorporation, in the manner now or
   hereafter prescribed by statute, and all rights conferred
   upon stockholders herein are granted subject to this
   reservation.

I, THE UNDERSIGNED, being the incorporator
   hereinbefore named, for the purpose of forming a corpora-
   tion pursuant to the GCL, do make this Certificate, hereby
   declaring and certifying that this is my act and deed and
   the facts herein stated are true, and accordingly have
   hereunto set my hand this 20th day of April, 1983.

/s/Nesa E. Hassanein
                                      _____________________

STATE OF DELAWARE

KENT COUNTY
RECORDED, In the Office for the Recording of Deeds, Etc. 
at Dover, In and for the said County of Kent, In Corp.
Record V Vol. 80 Page 257 Etc.
the 20th day of April A. D. 19 83
WITNESS my Hand and the Seal of said office.

/s/ Robert J. Donaway
____________________ , Recorder

|State
of
DELAWARE
Office of SECRETARY OF STATE
|----------------------------------------------

I, Glenn C. Kenton, Secretary of State of the State of Delaware,
   do hereby certify that the attached is a true and correct copy of
   Certificate of Amendment
   filed in this office on April 27, 1983.

/s/ Glenn C. Keaton
                                         _______________
Glenn C. Kenton, Secretary of State

BY:  /s/ L. King
                                        ______________

DATE: April 27, 1983

|CERTIFICATE OF AMENDMENT
OF THE
CERTIFICATE OF INCORPORATION
OF
Burlington Coat Factory Warehouse Corporation-----------------------------------------

In accordance with the provisions of
           Section 242 of the General Corporation
                Law of the State of Delaware

-----------------------------------------
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

The undersigned officers of Burlington Coat
    Factory Warehouse Corporation (the "Corporation"), a
    corporation organized and existing under the laws of the
    State of Delaware, do hereby certify as follows:

FIRST:    That the Board of Directors of the
    Corporation has duly adopted, by unanimous written con-
    sent in lieu of a meeting of the Board of Directors,
    resolutions to amend the Certificate of Incorporation of
    the Corporation by adding a new Article ELEVENTH which
    shall be and read in its entirety as follows:"ELEVENTH:     The By-Laws of the
             Corporation may be amended, altered, changed or
             repealed, in whole or in part, and any new By-Law adopted,
             by the affirmative vote of (i) the  holders of a
             majority of the outstanding shares
             of stock of the Corporation entitled to vote
             thereon, subject to paragraph II of Article
             SIXTH of this Certificate of Incorporation, or
            (ii) a majority of the entire Board of Direc-
             tors."

SECOND:   That such amendment to the
    Certificate of Incorporation of the Corporation has been
    duly adopted in accordance with the provisions of the
    General Corporation Law of the State of Delaware by the
    written consent of the holders of not less than a
    majority of the outstanding stock entitled to vote
    thereon and that written notice of the corporate action
    has been given to those stockholders of the Corporation
    who have not so consented in writing, all in accordance
    with the provisions of Section 228 of the General
    Corporation Law of the State of Delaware.

IN WITNESS WHEREOF, we, the undersigned, do
    make this Certificate of Amendment, hereby declaring and
    certifying that this is the act and deed of the Corpora-
    tion and that the facts herein stated are true, and ac-
    cordingly have hereunto set our hands this 27th day of
    April, 1983.

/s/ Monroe G. Milstein
                                      ______________________
                                       Monroe G. Milstein
                                       President



Attest:
                                      /s/ Henrietta Milstein
                                       ______________________
                                       Henrietta Milstein
                                       Secretary



STATE OF DELAWARE
    KENT COUNTY
              RECORDED, In the Office for the Recording of Deeds, Etc. 
              at Dover, In and for the said County of Kent, In Corp.
              Record      Z         Vol.    80        Page    201      Etc.
              the    28th        day of    April         A. D. 19 83   
              WITNESS my Hand and the Seal of said office.
                                 /s/Robert J. Donaway
                                 ___________________ , Recorder

|State of Delaware
Office of Secretary of State
|----------------------------------------------



I, MICHAEL HARKINS. SECRETARY OF STATE OF THE STATE OF
   DELAWARE DO HEREBY CERTIFY THE ATTACHED IS A TRUE AND
   COPY OF THE CERTIFICATE OF AMENDMENT OF BURLINGTON COAT
   FACTORY WAREHOUSE CORPORATION FILED IN THIS OFFICE ON THE
   TWENTY-SEVENTH DAY OF MARCH. A.D. 1987, AT 9 O'CLOCK A.M.

/s/ Michael Harkins
                           _______________________________________
                             Michael Harkins, Secretary of State

AUTHENTICATION:     | 1187019

DATE:  03/27/1987









|CERTIFICATE OF AMENDMENT
TO THE
CERTIFICATE OF INCORPORATION
OF
BURLINGTON COAT FACTORY WAREHOUSE CORPORATION
(Pursuant to Section 242 of the Delaware
General Corporation Law)
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



IT is hereby certified that:

1.   The Certificate of Incorporation of Burlington Coat Factory
   Warehouse Corporation (the "Corporation") was filed by the Secretary of
   State of Delaware on April 20, 1983.

2.   The following amendment to the Certificate of Incorporation of
   the Corporation was duly adopted by at least a majority of the outstanding
   stock of the Corporation entitled to vote thereon at a meeting duly called
   and held on March 25, 1987 pursuant to the provisions of Sections 222 and 
   242 of the Delaware General Corporation Law:

(1)    Article NINTH of the Certificate of Incorporation is
             hereby amended by deleting paragraphs I through VIII, inclusive,
             thereof and replacing them with the following:

(2)    Paragraphs IX and X of Article NINTH are hereby
             renumbered as Paragraphs III and IV, respectively.

3.     The Certificate of Incorporation of the Corporation, so
   amended, shall remain the Certificate of Incorporation of the Corporation
   until further changed or amended pursuant to the provisions of the
   Delaware General Corporation Law.

IN WITNESS WHEREOF, the undersigned have hereunto signed their
   names affirming that the statements made herein are true under the
   penalties of   perjury this  25th day of  March, 1987.



/s/ Monrore G. Milstein
                                            _______________________
                                             Monroe G. Milstein,
                                             Chairman of the Board,
                                             Chief Executive Officer
                                             and President



/s/ Henrietta Milstein
_____________________________
   Henrietta Milstein, Secretary





|State of Delaware
Office of  the Secretary of State
|---------------------------------------------------





I,  MICHAEL RATCHFORD, SECRETARY OF STATE OF THE STATE
   OF DELAWARE, DO HEREBY CERTIFY THE ATTACHED IS A TRUE AND
   CORRECT COPY OF THE CERTIFICATE OF AMENDMENT OF
   "BURLINGTON COAT FACTORY WAREHOUSE CORPORATION" FILED IN
   THIS OFFICE ON THE TWENTY-FOURTH DAY OF NOVEMBER, A.D. 1992,
   AT 3:15 O'CLOCK P.M.

A CERTIFIED COPY OF THIS CERTIFICATE HAS BEEN FORWARDED
   TO NEW CASTLE COUNTY RECORDER OF DEEDS ON THE FOURTH DAY
   OF DECEMBER, A.D. 1992 FOR RECORDING.

* * * * * * * *





/s/ Michael Ratchford
                              ____________________________________
                              Michael Ratchford, Secretary of State

AUTHENTICATION:  3685504

DATE:     12/04/1992

|CERTIFICATE OF AMENDMENT
OF CERTIFICATE OF INCORPORATION
OF
BURLINGTON COAT FACTORY
 WAREHOUSE CORPORATION
|----------------------------------------------------------------------------------------------------------

It is hereby certified that:

1.   The name of the corporation (hereinafter called the
   "Corporation") is Burlington Coat Factory Warehouse Corporation.

2.   The Certificate of Incorporation or the Corporation is hereby
   amended by striking out Article FOURTH:  I, thereof and by substituting in
   lieu of said Article FOURTH:  I.   the following new Article FOURTH: I. :

"FOURTH:       I.  The total number of shares of stock which the
        Corporation shall have authority to issue is 105,000,000 shares of
        which 100,000,000 shares, par value $1.00 per share, shall be of a
        class designated "Common Stock" and of which 5,000,000 shares par
        value $1.00 per share, shall be designated "Preferred Stock."

3.     The amendment of the Certificate of Incorporation herein
   certified has been duly adopted in accordance with the provisions of
 Section 243 of the General Corporation Law of the State of Delaware.

Signed and attested to on November  10, 1992.



/s/ Monroe G. Milstein
                                  ____________________________               
                                  Monroe G. Milstein, President

Attest:
   /s/ Henrietta Milstein
   _____________________________
   Henrietta Milstein, Secretary

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