Exhibit 23.1


            Consent of Independent Registered Public Accounting Firm


We consent to the incorporation by reference in: (1) the Registration Statement
on Form S-8 (File No. 333-10699) and related Prospectus pertaining to the
Tractor Supply Company 1996 Associate Stock Purchase Plan; (2) the Registration
Statement on Form S-3 (File No. 333-35317) and related Prospectus pertaining to
the Tractor Supply Company Restated 401(k) Retirement Plan; (3) the Registration
Statement on Form S-8 (File No. 333-80619) and related Prospectus pertaining to
the Tractor Supply Company 1994 Stock Option Plan; and (4) the Registration
Statement on Form S-8 (File No. 333-102768) and related Prospectus pertaining to
the Tractor Supply Company 2000 Stock Incentive Plan, of our reports dated March
9, 2005, with respect to the consolidated financial statements of Tractor Supply
Company, Tractor Supply Company management's assessment of the effectiveness of
internal control over financial reporting, and the effectiveness of internal
control over financial reporting of Tractor Supply Company, included in this
Annual Report (Form 10-K) for the year ended December 25, 2004.



                                                /s/ Ernst & Young LLP

Nashville, Tennessee
March 9, 2005