EXHIBIT 23


                         CONSENT OF INDEPENDENT AUDITORS


     We hereby  consent to the  incorporation  by reference in the  Registration
Statements on Forms S-8 (Nos. 33-58396,  33-67218, 33-58797, 33-56721, 333-45402
and 333-59722) of Stanley Furniture  Company,  Inc. of our report dated February
13  2004  relating  to  the  consolidated  financial  statements  and  financial
statement schedule, which appears in this Form 10-K.


PricewaterhouseCoopers LLP



Greensboro, North Carolina
February 20, 2004