EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
D&K Healthcare Resources, Inc.:

We consent to incorporation by reference in the registration statement No.
333-24263 on Form S-8 of D&K Healthcare Resources, Inc. of our report dated June
7, 2004, relating to the statements of net assets available for benefits of the
D&K Healthcare Resources, Inc. 401(k) Profit Sharing Plan and Trust as of
December 31, 2003 and 2002, and the related statements of changes in net assets
available for benefits for the years then ended, and the related supplemental
schedules as of and for the year ended December 31, 2003, which report appears
in the annual report on Form 11-K of the D&K Healthcare Resources, Inc. 401(k)
Profit Sharing Plan and Trust.

/s/ KPMG LLP

St. Louis, Missouri
June 25, 2004