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EXHIBIT 23.3
CONSENT OF KUPFERBERG, GOLDBERG & NEIMARK, LLC,
INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration
Statement on Form S-8 pertaining to the Staples, Inc. International Employee
Stock Purchase Plan of our report dated February 24, 1998 with respect to the
consolidated financial statements of Quill Corporation and Subsidiary for the
year ended December 31, 1997 included in its Annual Report on Form 10-K/A for
the year ended January 29, 2000, filed with the Securities and Exchange
Commission.
/s/ Kupferberg, Goldberg & Neimark, LLC
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KUPFERBERG, GOLDBERG & NEIMARK, LLC
Chicago, Illinois
May 26, 2000
-24-
