Exhibit 23(b)


                          Independent Auditors' Consent
                          -----------------------------


The Board of Directors
Hibbett Sporting Goods, Inc.:

We consent to the use of our report dated June 21, 2002, with respect to the
consolidated balance sheet of Hibbett Sporting Goods, Inc. and subsidiaries as
of February 2, 2002, and the related consolidated statements of operations,
stockholders' investment, and cash flows for the year ended February 2, 2002,
and the related financial statement schedule, incorporated herein by reference.



Birmingham, Alabama                               /s/ KPMG LLP
July 18, 2002