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                                                                    EXHIBIT 23.2
 
                         INDEPENDENT AUDITORS' CONSENT
 
    We consent to the incorporation by reference in this Registration Statement
of Staples, Inc. on Form S-4 of our reports dated February 12, 1996, appearing
in and incorporated by reference in the Annual Report on Form 10-K of Office
Depot, Inc. for the year ended December 30, 1995 and to the reference to us
under the heading "Experts" in the Joint Proxy Statement/Prospectus of Staples,
Inc. and Office Depot, Inc., which is part of this Registration Statement.
 
/s/_DELOITTE & TOUCHE LLP
 
DELOITTE & TOUCHE LLP
 
Certified Public Accountants
Fort Lauderdale, Florida
November 7, 1996
