BUILD-A-BEAR WORKSHOP INC - FORM 10-K/A - EX-23.2 - CONSENT OF KPMG LLP - April 2, 2010

Attached files

file filename
10-K/A - AMENDMENT NUMBER 1 TO FORM 10-K - BUILD-A-BEAR WORKSHOP INCd10ka.htm
EX-32.2 - SECTION 1350 CERTIFICATION EXECUTED BY THE CHIEF FINANCIAL BEAR - BUILD-A-BEAR WORKSHOP INCdex322.htm
EX-31.2 - RULE 13A-14(A)/15D-14(A) CERTIFICATION EXECUTED BY THE CHIEF FINANCIAL BEAR - BUILD-A-BEAR WORKSHOP INCdex312.htm
EX-99.1 - FINANCIAL STATEMENTS OF RIDEMAKERZ, L.L.C. - BUILD-A-BEAR WORKSHOP INCdex991.htm
EX-32.1 - SECTION 1350 CERTIFICATION EXECUTED BY THE CHIEF EXECUTIVE BEAR - BUILD-A-BEAR WORKSHOP INCdex321.htm
EX-31.1 - RULE 13A-14(A)/15D-14(A) CERTIFICATION EXECUTED BY THE CHIEF EXECUTIVE BEAR - BUILD-A-BEAR WORKSHOP INCdex311.htm

Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

The Board of Directors

Ridemaker, LLC:

We consent to the incorporation by reference in the registration statement (No. 333-120012) on Form S-8 of Build-A-Bear Workshop, Inc and subsidiaries of our report dated April 2, 2010, with respect to the balance sheets of Ridemakerz, LLC as of January 2, 2010 and January 3, 2009, and the related statements of operations, members’ equity (deficit), and cash flows, for the fiscal years then ended, which report is included as an exhibit to the January 2, 2010 annual report on Form 10-K/A of Build-A-Bear Workshop, Inc and subsidiaries.

Our report dated April 2, 2010 contains an explanatory paragraph that states that Ridemakerz, LLC has incurred recurring net losses and has a working capital deficiency and a deficit in members’ equity at January 2, 2010, which raise substantial doubt about Ridemakerz, LLC’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/s/ KPMG LLP

St. Louis, Missouri

April 2, 2010

BUILD-A-BEAR WORKSHOP INC Reports