Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Plan Administrator of
The Kroger Co. Savings Plan For Bargaining Unit Associates:
We consent to incorporation by reference in the Registration Statement (No. 333-89977) on Form S-8 of The Kroger Co. of our report dated May 27, 2005, relating to the statements of net assets available for benefits of The Kroger Co. Savings Plan For Bargaining Unit Associates as of December 31, 2004 and 2003, and the related statements of changes in net assets available for benefits and the supplemental schedule for the years then ended, which report appears in the December 31, 2004 annual report on Form 11-K of The Kroger Co. Savings Plan For Bargaining Unit Associates.
/s/ Clark, Schaefer, Hackett & Co.
Cincinnati, Ohio
May 27, 2005