WMAR » Topics » CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

This excerpt taken from the WMAR 10-K filed Mar 16, 2009.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements No. 333-02903, No. 333-04712, No. 333-87124, No. 333-102109, No. 333-125291, No. 333-134031, No. 333-143285, and No. 333-151290 on Form S-8, of our report dated March 16, 2009 relating to the financial statements of West Marine, Inc., (which report expresses an unqualified opinion and includes an explanatory paragraph related to the adoption of a new accounting standard), and the effectiveness of West Marine, Inc’s internal control over financial reporting, appearing in this Annual Report on Form 10-K of West Marine, Inc. for the year ended January 3, 2009.

 

/s/ DELOITTE & TOUCHE LLP

San Francisco, California

March 16, 2009

This excerpt taken from the WMAR 10-K filed Apr 4, 2008.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements No. 333-02903, No. 333-04712, No. 333-87124, No. 333-102109, No. 333-125291, No. 333-134031 and No. 333-143285 on Form S-8, of our report relating to the financial statements of West Marine, Inc. dated April 4, 2008, (which report expresses an unqualified opinion and includes explanatory paragraphs relating to a restatement and the adoption of two new accounting standards, and our report relating to the effectiveness of West Marine, Inc.’s internal control over financial reporting dated April 4, 2008 (which report expresses an adverse opinion on internal control over financial reporting because of material weaknesses), appearing in this Annual Report on Form 10-K of West Marine, Inc. for the year ended December 29, 2007.

 

/s/ DELOITTE & TOUCHE LLP

San Francisco, California

April 4, 2008

This excerpt taken from the WMAR 10-K filed Mar 27, 2007.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements Nos. 333-04712, 333-02903, 333-87124, 333-125291 and 333-134031 on Form S-8, of our report relating to the financial statements of West Marine, Inc. dated March 27, 2007, (which report expresses an unqualified opinion and includes explanatory paragraphs relating to a restatement and the adoption of Statement of Financial Accounting Standard No. 123(R), Share-Based Payment), and our report on internal control over financial reporting dated March 27, 2007, both appearing in this Annual Report on Form 10-K of West Marine, Inc. for the year ended December 30, 2006.

 

/s/ DELOITTE & TOUCHE LLP

San Francisco, California

March 27, 2007

This excerpt taken from the WMAR 10-K filed Mar 31, 2006.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in Registration Statements No. 333-04712, No. 333-03728, No. 33-89322, No. 333-02903, No. 333-71147, No. 333-87124, No. 333-38882, No. 333-102108 and No. 333-102109 of West Marine, Inc., all on Form S-8, of our report dated March 30, 2006, relating to the consolidated financial statements of West Marine, Inc. and subsidiaries and management’s report on the effectiveness of internal control over financial reporting, appearing in this Annual Report on Form 10-K of West Marine, Inc. and subsidiaries for the year ended December 31, 2005.

 

/s/ DELOITTE & TOUCHE LLP

 

San Francisco, California

March 30, 2006

This excerpt taken from the WMAR 10-K filed Mar 25, 2005.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in Registration Statements No. 333-04712, No. 333-03728, No. 33-89322, No. 333-02903, No. 333-71147, No. 333-87124, No. 333-38882, No. 333-102108 and No. 333-102109 of West Marine, Inc., all on Form S-8, of (i) our report dated March 25, 2005, relating to the financial statements of West Marine, Inc. and (ii) our report dated March 25, 2005, relating to management’s report on the effectiveness of internal controls over financial reporting, appearing in this annual report on Form 10-K of West Marine, Inc. for the year ended January 1, 2005.

 

/s/ DELOITTE & TOUCHE LLP

 

San Francisco, California

March 25, 2005

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