Exhibit 23(b)









INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this  Registration  Statement of
Office Depot,  Inc. on Form S-8 of our report dated  February 10, 2000 (March 3,
2000 as to Note J) appearing in the Annual  Report on Form 10-K of Office Depot,
Inc. for the year ended December 25, 1999.


   /S/  DELOITTE & TOUCHE LLP

Certified Public Accountants
Miami, Florida
July 5, 2000