Exhibit 23.1


                          INDEPENDENT AUDITORS' CONSENT



The Shareholders and the Board of Directors
Winn-Dixie Stores, Inc.:



We consent to the  incorporation by reference in the Registration  Statement No.
333-52874 on form S-3 and Nos.  33-42278 and 33-50039 on Form S-8 of  Winn-Dixie
Stores,  Inc. of our reports dated August 8, 2001,  relating to the consolidated
balance sheets of Winn-Dixie  Stores Inc. and  subsidiaries  as of June 27, 2001
and June 28,  2000;  and the  related  consolidated  statements  of  operations,
shareholders'  equity,  and  cash  flows  and  related  consolidated   financial
statement schedule for each of the years in the three year period ended June 27,
2001,  which  reports  appear in the June 27, 2001 annual report on Form 10-K of
Winn-Dixie Stores, Inc.



                                                                    KPMG LLP



Jacksonville, Florida
August 8, 2001