Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
Big 5 Sporting Goods Corporation:
We consent to the incorporation by reference in the registration statement (No.
333-104898) on Form S-8 of Big 5 Sporting Goods Corporation of our reports dated
March 9, 2007, with respect to the consolidated balance sheets of Big 5 Sporting Goods Corporation
as of December 31, 2006 and January 1, 2006, and the related consolidated
statements of operations, stockholders equity, and cash flows for each of the years in the
three-year period ended December 31, 2006, and the related financial statement schedule,
managements assessment of the effectiveness of internal control over financial reporting as of
December 31, 2006, and the effectiveness of internal control over financial reporting as of December
31, 2006, which reports appear in the December 31, 2006 annual report on Form 10-K of Big 5
Sporting Goods Corporation.
As discussed in Note 2 and 13 to the consolidated financial
statements, effective January 2, 2006, Big 5 Sporting Goods
Corporation and subsidiaries adopted the fair value method of
accounting for stock-based compensation as required by Statement of
Financial Accounting Standards No. 123(R), Share-Based Payment.
/s/ KPMG LLP
Los Angeles, California
March 9, 2007