

<PAGE>

                                                                    EXHIBIT 23.2

                         CONSENT OF INDEPENDENT AUDITOR

We consent to the incorporation by reference in the Registration Statements
(Forms S-3 No. 333-31249, 333-81503, 333-58743, 333-62939 and 333-30754 and
Forms S-8 No. 33-38304, 33-52228, 33-52226, 33-68076, 33-81284, 33-79496,
333-36713, 333-36715, 333-39991, 333-39993, 333-64545, 333-73383, 333-90675,
333-90671, 333-90673, 333-87971 and 333-12903) of Staples, Inc. and in the
related Prospectus of our report dated February 24, 1998, with respect to the
consolidated financial statements of Quill Corporation and Subsidiary for the
year ended December 31, 1997 included in Staples, Inc.'s Annual Report (Form
10-K/A) for the year ended January 29, 2000.

/S/ KUPFERBERG, GOLDBERG & NEIMARK, LLC
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KUPFERBERG, GOLDBERG & NEIMARK, LLC

April 4, 2000


