EXHIBIT 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement of bebe stores, inc. and subsidiaries on Form S-8 of our report dated September 13, 2006, relating to the consolidated financial statements of bebe stores, inc. and subsidiaries and management’s report on the effectiveness of internal control over financial reporting for the fiscal year ended July 1, 2006.

/s/ DELOITTE & TOUCHE LLP
San Francisco, California
September 29, 2006