LITTLE SWITZERLAND INC/DE, 10-K, EX-23, 2000-10-20

LITTLE SWITZERLAND INC/DE
10-K, EX-23, 2000-10-20
JEWELRY STORES

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                                   EXHIBIT 23

                               ARTHUR ANDERSEN LLP

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation by
reference of our report, dated August 4, 2000, (except with respect to the
matters discussed in Notes 4 and 13, as to which the dates are August 29, 2000
and October 16, 2000, respectively), included in Little Switzerland, Inc.'s
Annual Report on Form 10-K for the year ended May 27, 2000, into the Company's
previously filed Registration Statement on Form S-8 No. 33-46654 (filed on March
25, 1992), Registration Statement on Form S-8 No. 33-46656 (filed on March 25,
1992) and Registration Statement on Form S-8 No. 33-73056 (filed on December 17,
1993).


                                         /s/ Arthur Andersen LLP

                                         ARTHUR ANDERSEN LLP


Boston, Massachusetts
October 18, 2000