<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>31
<FILENAME>t16549exv23w3.txt
<DESCRIPTION>EX-23.3
<TEXT>
<PAGE>
                                                                    EXHIBIT 23.3


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the inclusion in this Registration Statement of Henry Birks & Sons
Inc. on Form F-4 of our report dated June 6, 2003 (June 22, 2005 as to the
effects of Note B), relating to the financial statements and financial statement
schedule of Mayor's Jewelers, Inc. for the year ended March 29, 2003. We also
consent to the reference to us under the heading "Experts" in the Prospectus,
which is part of this Registration Statement.


/s/ Deloitte & Touche LLP

Miami, FL
July 27, 2005


</TEXT>
</DOCUMENT>
