<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>7
<FILENAME>t17767exv23w3.txt
<DESCRIPTION>EX-23.3
<TEXT>
<PAGE>
                                                                    EXHIBIT 23.3

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the inclusion in this Amendment No. 1 to Registration Statement
No. 333-126936 on Form F-4 of Henry Birks & Sons Inc. 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
September 7, 2005
</TEXT>
</DOCUMENT>
