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                                                                    Exhibit 23.3
                                                                    ------------


                CONSENT OF KUPFERBERG, GOLDBERG & NEIMARK, LLC,
                              INDEPENDENT AUDITORS


     We consent to the incorporation by reference in the Registration Statement
on Form S-8 pertaining to the Staples, Inc. 1998 Employee Stock Purchase Plan -
II of our report dated February 24, 1998 with respect to the consolidated
financial statements of Quill Corporation and Subsidiary as of December 31, 1997
and for the years ended December 31, 1997 and 1996, included in its Annual
Report on Form 10-K for the year ended January 30, 1999, filed with the
Securities and Exchange Commission.



                         /s/ Kupferberg, Goldberg & Neimark, LLC

                         KUPFERBERG, GOLDBERG & NEIMARK, LLC



September 21, 1999
Chicago, Illinois
