BOYDS COLLECTION LTD
S-8, EX-23.1, 2000-12-28
MISCELLANEOUS NONDURABLE GOODS
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                                                                  Exhibit 23.1







INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Registration
Statement of The Boyds Collection, Ltd. and subsidiaries on Form S-8 of
our report dated February 4, 2000 (except for Note 16, as to which the
date is March 28, 2000), appearing in the Annual Report on Form 10-K of
The Boyds Collection, Ltd. and subsidiaries for the year ended December
31, 1999.



Deloitte & Touche Llp
Parsippany, New Jersey

December 28, 2000




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