1

                                  EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT


            We consent to the incorporation by reference in this Registration
Statement of Good Guys, Inc. on Form S-8 of our report dated December 5, 2000,
appearing in and incorporated by reference in the Annual Report on Form 10-K of
Good Guys, Inc. for the fiscal year ended September 30, 2000, our report dated
March 16, 2001 appearing in the Annual Report on Form 11-K of the Good Guys!
Deferred Pay Plan for the fiscal year ended September 30, 2000 and our report
dated April 13, 2001, appearing in the Form 10-K of Good Guys, Inc. for the
five-month transition period ended February 28, 2001.

Deloitte & Touche LLP

May 24, 2001

Oakland, California