EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of
The Buckle, Inc.
Kearney, Nebraska

We consent to the incorporation by reference in Registration Statement No.
333-82448, Amendment No. 1 to Registration Statement No. 333-70633, Registration
Statement No. 333-70633, Amendment No. 1 to Registration Statement No. 333-70641
and Amendment No. 1 to Registration Statement No. 333-70643 on Form S-8 of our
reports relating to the financial statements and financial statement schedule of
The Buckle, Inc. dated April 11, 2006, (which reports express an unqualified
opinion and include an explanatory paragraph relating to the restatement of the
Company's financial statements described in Note M), and our report relating to
management's report on the effectiveness of internal control over financial
reporting dated April 11, 2006, appearing in this Annual Report on Form 10-K of
The Buckle, Inc. for the year ended January 28, 2006.

/s/ Deloitte & Touche LLP

Omaha, Nebraska
April 11, 2006