Kindercare Learning Centers Inc/DE – ‘10-K’ for 5/30/03 – EX-23

On:  Thursday, 8/28/03, at 4:42pm ET   ·   For:  5/30/03   ·   Accession #:  832812-3-85   ·   File #:  0-17098

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         74    377K 
 2: EX-10.A     Revolving Credit Agreement                           109    453K 
12: EX-10.AA    Lease Agreement                                       59    232K 
 3: EX-10.B     Guarantee                                             15     52K 
13: EX-10.BB    Form of Letter Re Fy04 Management Bonus                2     17K 
 4: EX-10.C     Pledge Agreement                                      22     85K 
 5: EX-10.D     Material Contract -- security_agreement               39    126K 
 6: EX-10.E     Material Contract -- formof_mortgage                  29     78K 
 7: EX-10.J     2002 Stock Purchase and Option Plan                    9     39K 
 8: EX-10.N     Form of Term Note                                      2     14K 
 9: EX-10.W     Material Contract -- loan_agreement                  104    433K 
10: EX-10.X     First Amendment to Loan Agreement                      6     20K 
11: EX-10.Y     Management Agreement                                  28    120K 
14: EX-21       Subsidiaries                                           1      7K 
15: EX-23       Consent of Experts or Counsel -- auditors_consent      1      8K 
16: EX-31.A     Certification of CEO                                   2     12K 
17: EX-31.B     Certification of CFO                                   2     12K 
18: EX-32.A     Section 1350 Certification of CEO                      1      9K 
19: EX-32.B     Section 1350 Certification of CFO                      1      9K 

EX-23   —   Consent of Experts or Counsel — auditors_consent

INDEPENDENT AUDITORS' CONSENT                                                   

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 11, 2003 (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 30, 2003.                                                        

Portland, Oregon                                                                
August 27, 2003                                                                 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing		Date		Other Filings
Filed on:		8/28/03		8-K
		8/27/03
		8/11/03
For Period End:		5/30/03		8-K
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