EXHIBIT
23.1
Consent
of Independent Registered Public Accounting Firm
The Board
of Directors
Dollar
Tree, Inc.:
We
consent to the incorporation by reference in the registration statement (numbers
333-126286, 333-117337, 333-106886, 333-106884, 333-106883, 333-41248,
033-92812, 033-92816, 033-92814 and 333-38735) on Form S-8 and registration
statement (number 333-61139) on Form S-4 of Dollar Tree, Inc. of our reports
dated March 26, 2009, with respect to the consolidated balance sheets of Dollar
Tree, Inc. as of January 31, 2009 and February 2, 2008, and the related
consolidated statements of operations, shareholders’ equity and comprehensive
income, and cash flows for each of the fiscal years in the three-year period
ended January 31, 2009, and the effectiveness of internal control over financial
reporting as of January 31, 2009, which reports appear in the January 31, 2009
annual report on Form 10-K of Dollar Tree, Inc. Our report on the
consolidated financial statements refers to the adoption by Dollar Tree, Inc. of
Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income
Taxes, effective February 4, 2007.
/s/KPMG
LLP
Norfolk,
Virginia
March 26,
2009