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Kindercare Learning Centers Inc/DE – ‘10-K’ for 5/28/04 – EX-23

On:  Thursday, 8/12/04, at 5:25pm ET   ·   For:  5/28/04   ·   Accession #:  832812-4-60   ·   File #:  0-17098

Previous ‘10-K’:  ‘10-K’ on 8/28/03 for 5/30/03   ·   Latest ‘10-K’:  This Filing

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  As Of                Filer                Filing    For·On·As Docs:Size

 8/12/04  Kindercare Learning Ctrs Inc/DE   10-K        5/28/04   10:313K

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Kindercare Annual Report                              75    376K 
 2: EX-10.CC    FY 2005 Management Bonus Plan Letter                   3±    13K 
 3: EX-10.X     Amendment No. 3 to Nqdcp                               1      8K 
 4: EX-14.A     Code of Business Conduct                              17     79K 
 5: EX-21       Kindercare Subsidiaries                                1      7K 
 7: EX-23       Consent of Deloitte & Touche                           1      6K 
 6: EX-31.A     Certification per Sarbanes-Oxley Act (Section 302)     2±    10K 
 8: EX-31.B     Certification per Sarbanes-Oxley Act (Section 302)     2±    10K 
 9: EX-32.A     Certification per Sarbanes-Oxley Act (Section 906)     1      7K 
10: EX-32.B     Certification per Sarbanes-Oxley Act (Section 906)     1      7K 


EX-23   —   Consent of Deloitte & Touche



CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statement Nos. 333-42137 and 333-57445 of KinderCare Learning Centers, Inc. on Forms S-8 of our report dated August 10, 2004 (which report includes an explanatory paragraph referring to the adoption of Statement of Financial Accounting Standards ("SFAS") No. 142, Goodwill and Other Intangible Assets, and SFAS No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets), appearing in this Annual Report on Form 10-K of KinderCare Learning Centers, Inc. for the year ended May 28, 2004. Portland, Oregon August 11, 2004

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:8/12/04
8/11/044
8/10/04
For Period End:5/28/04
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Filing Submission 0000832812-04-000060   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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