Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (File Numbers 333-135857, 333-122201 and 333-105005) of Family Dollar Stores, Inc., of our report dated October 30, 2007, relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in Family Dollar Stores’ Annual Report to Shareholders, which is incorporated in this Annual Report on Form 10-K.

PricewaterhouseCoopers LLP

Charlotte, North Carolina

October 30, 2007