Report of Independent Registered Public Accounting Firm BUILD-A-BEAR WORKSHOP, INC.  St. Louis, Missouri March 13, 2014  /s/ Ernst & Young LLP We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), Build-A-Bear  Workshop, Inc. and subsidiaries’ internal control over financial reporting as of December 28, 2013, based on criteria established in Internal  Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (1992 framework) and our  report dated March 13, 2014 expressed an unqualified opinion thereon. In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial position of Build-A- Bear Workshop, Inc. and subsidiaries at December 28, 2013 and December 29, 2012, and the consolidated results of their operations and their  cash flows for each of the three years in the period ended December 28, 2013, in conformity with U.S. generally accepted accounting principles.  Also, in our opinion, the financial statement schedule, when considered in relation to the basic financial statements taken as a whole, presents  fairly in all material respects the information set forth therein. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards  require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material  misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An  audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall  financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. We have audited the accompanying consolidated balance sheets of Build-A-Bear Workshop, Inc. and subsidiaries (collectively, the Company) as  of December 28, 2013 and December 29, 2012, and the related consolidated statements of operations, comprehensive loss, stockholders’ equity,  and cash flows for each of the three years in the period ended December 28, 2013. Our audits also included the financial statement schedule listed  in the Index at Item 15(a)(2). These financial statements and schedule are the responsibility of the Company's management. Our responsibility is  to express an opinion on these financial statements and schedule based on our audits. The Board of Directors and Stockholders  Build-A-Bear Workshop, Inc. 2013 FORM 10-K 33