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Exhibit 23.1
July 12, 2000
Dollar Tree Stores, Inc.
500 Volvo Parkway
Virginia Beach, VA 23320
Re: Public Offering
Ladies and Gentlemen:
We have acted as counsel to you in connection with the filing of a
Registration Statement on Form S-3 on the date hereof, under the Securities
Act of 1933, as amended, with respect to the registration of 17,250,000
shares of Common Stock of Dollar Tree Stores, Inc., a Virginia corporation to
be sold as described therein.
We consent to the reference to our name under the heading "Legal
Matters" in the Prospectus. In giving this consent, we do not admit that
we come within the category of persons whose consent is required under
Section 7 of the Act or the Rules and Regulations of the Securities and
Exchange Commission promulgated under the Act.
Very truly yours,
/s/ HOFHEIMER NUSBAUM, P.C.