<PAGE>
EXHIBIT 23.2
CONSENT OF ERNST & YOUNG LLP, 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 reports dated March 3, 2000, except for Note Q, as
to which the date is April 5, 2000 with respect to the consolidated financial
statements of Staples, Inc., March 3, 2000, except for Note R as to which the
date is April 5, 2000, with respect to the combined financial statements of
Staples Retail and Delivery and March 3, 2000, except for Note N, as to which
the date is April 5, 2000, with respect to the combined financial statements
of Staples.com, 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/ Ernst & Young LLP
-----------------------------
ERNST & YOUNG LLP
Boston, Massachusetts
May 26, 2000
-23-
