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                                                                    Exhibit 23.2

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

    We consent to the reference to our firm under the captions "Selected
Consolidated Financial Information of Staples, Inc." and "Experts" in the
Registration Statement (Form S-3) and related Prospectus of Staples, Inc., dated
February 18, 2000, for the registration of shares of Staples.com common stock
and to the incorporation by reference therein 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 Staples, Inc.'s Annual Report (Form 10-K) for the year
ended January 30, 1999, filed with the Securities and Exchange Commission.

Chicago, Illinois
February 17, 2000
