Petsmart 2006 Annual Report Download - page 85

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Stockholders of
PetSmart, Inc.
Phoenix, Arizona
We have audited the consolidated financial statements of PetSmart, Inc. and subsidiaries (the “Company”) as
of January 28, 2007 and January 29, 2006, and for each of the three years in the period ended January 28, 2007,
management’s assessment of the effectiveness of the Company’s internal control over financial reporting as of
January 28, 2007, and the effectiveness of the Company’s internal control over financial reporting as of January 28,
2007, and have issued our reports thereon dated March 27, 2007; such consolidated financial statements and reports
are included elsewhere in this Form 10-K. Our audits also included the consolidated financial statement schedule of
the Company listed in Item 15. This consolidated financial statement schedule is the responsibility of the
Company’s management. Our responsibility is to express an opinion based on our audits. In our opinion, such
consolidated financial statement schedule, when considered in relation to the basic consolidated financial state-
ments taken as a whole, presents fairly, in all material respects, the information set forth therein.
/s/ DELOITTE & TOUCHE LLP
Phoenix, Arizona
March 27, 2007
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