CONSENT OF INDEPENDENT REGISTERED PUBLIC
We consent to
the incorporation by reference in Registration Statements No. 33-3836, No.
33-81706, No. 33-62645, No. 333-69089, No. 333-35118, No. 333-69081 and
No. 333-69690 on Form S-8 of REX Stores Corporation and subsidiaries of
our report dated April 12, 2010, relating to the financial statements of
Patriot Renewable Fuels, LLC as of December 31, 2009 and for the year then
ended, appearing in this annual Report on Form 10-K of REX Stores Corporation
and subsidiaries for the year ended January 31, 2010.
Heutmaker, Zibell and Co. P.L.L.P.
April 16, 2010