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Exhibit
23.2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in this Registration Statement on Form
S-8 of our reports dated March 30, 2009, relating to the financial statements
and financial statement schedule of The Buckle, Inc. (“the Company”), and the
effectiveness of the Company’s internal control over financial reporting,
appearing in the Annual Report on Form 10-K of the Company for the fiscal year
ended January 31, 2009.
/s/
Deloitte & Touche LLP
DELOITTE & TOUCHE
LLP
Omaha,
Nebraska
March 31,
2009