Big Lots 2008 Annual Report Download - page 150

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EXHIBIT 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the following documents of our reports dated March 30, 2009,
relating to the financial statements and financial statement schedule of Big Lots, Inc. and subsidiaries (the
“Company”) (which express an unqualified opinion and include an explanatory paragraph regarding the adoption
of Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes – an
Interpretation of Financial Accounting Standards Board Statement No. 109, effective February 4, 2007, SFAS
No. 123(R) (Revised 2004), Share-Based Payment, effective January 29, 2006, and SFAS No. 158, Employers’
Accounting for Defined Benefit Pension and Other Postretirement Plans, an amendment to SFAS Nos. 87, 88, 106,
and 132(R), effective February 3, 2007), and the effectiveness of the Company’s internal control over financial
reporting, appearing in this Annual Report on Form 10-K of the Company for the year ended January 31, 2009.
1) Post-Effective Amendment No. 1 to Registration Statement No. 33-42502 on Form S-8 pertaining to
Big Lots, Inc. Director Stock Option Plan;
2) Post-Effective Amendment No. 1 to Registration Statement No. 33-42692 on Form S-8 pertaining to
Big Lots, Inc. Supplemental Savings Plan;
3) Post-Effective Amendment No. 2 to Registration Statement No. 33-19309 on Form S-8 pertaining to
Big Lots, Inc. Savings Plan;
4) Post-Effective Amendment No. 1 to Registration Statement No. 333-32063 on Form S-8 pertaining to
Big Lots, Inc. 1996 Performance Incentive Plan;
5) Registration Statement No. 333-140181 on Form S-8 pertaining to the Big Lots 2005 Long-Term
Incentive Plan; and
6) Registration Statement No. 333-152481 on Form S-8 pertaining to the Big Lots 2005 Long-Term
Incentive Plan.
/s/ DELOITTE & TOUCHE LLP
Dayton, Ohio
March 30, 2009