Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors Build-A-Bear Workshop, Inc.
We consent to the incorporation by reference in the registration
statement No. 333-120012 on Form S-8 of Build-A-Bear Workshop,
Inc. of our report dated March 23, 2005, with respect to
the consolidated balance sheets of Build-A-Bear Workshop, Inc.
as of January 1, 2005 and January 3, 2004, and the
related consolidated statements of operations,
stockholders equity, and cash flows, for each of the years
in the three-year period ended January 1, 2005, which
report appears in the January 1, 2005, annual report on
Form 10-K of Build-A-Bear Workshop.
As discussed in Note 3 to the consolidated financial
statements, the Company has restated the consolidated balance
sheet as of January 3, 2004 and the related consolidated
statements of operations, changes in shareholders equity
and cash flows for the years ended January 3, 2004 and
December 28, 2002.
St. Louis, Missouri
March 28, 2005