Mail Stop 3-8


November 30, 2004


By Facsimile and U.S. Mail

James Sumas
Chief Executive Officer, Chief Operating Officer and Chairman of the
Board of Directors
Village Super Market, Inc.
733 Mountain Avenue
Springfield, New Jersey 07081

Re:	Village Super Market, Inc.
Form 10-K for the year ended July 31, 2004
Filed October 21, 2004
	File No.  0-02633

Dear Mr. Sumas:

	We have reviewed the responses in your letter dated November 23,
2004 and have the following additional comment.  Please be as detailed
as necessary in your explanation so we may better understand your
disclosure.  After reviewing this information, we may or may not raise
additional comments.

	We welcome any questions you may have about our comments or on
any other aspect of our review.  Feel free to call us at the telephone
numbers listed at the end of the letter.

FORM 10-K FOR THE YEAR ENDED JULY 31, 2004

Note 1. Summary of Significant Accounting Policies

We note your response to prior comment 7.  Our comment was not
directed towards your application of paragraph 17 of SFAS 131 or your
determination of reportable segments.  You have not addressed how you
determined that the company operates in one operating segment under
paragraph 10 of SFAS 131 or how your assessment of goodwill impairment
on the basis of the company as one reporting unit is supportable.
Please address our prior comment, which is restated below for your
convenience:
The Goodwill section states that you operate as a single reporting
unit for purposes of evaluating goodwill for impairment.  SFAS 142
paragraph 30 defines a reporting unit as an operating segment or one
level below an operating segment.  Based on review of previous filings
including the year ended July 1999 10-K it appears that goodwill was
created as a result of purchasing stores.  For example, in 1999
goodwill increased by approximately $1,500,000 as a result of the
purchase of the Vineland store.  Given that it appears that goodwill
relates to specific stores and we assume that each store represents an
operating segment under paragraph 10 of SFAS 131 please explain why it
is appropriate to evaluate impairment on the basis of the company as a
single reporting unit rather than evaluating impairment at the store
level.  Provide reference to applicable authoritative literature.

	As appropriate, please respond to this comment within 10 business
days or tell us when you will provide us with a response.  Please
furnish a supplemental response letter that keys your responses to our
comment and provides any requested supplemental information.  Detailed
supplemental response letters greatly facilitate our review.  Please
file your supplemental response letter on EDGAR.  Please understand
that we may have additional comments after reviewing your responses to
our comments.

	If you have any questions regarding this comment, please direct
them to Staff Accountant Adam Phippen at (202) 824-5549.  In his
absence, your questions regarding disclosure issues may be directed to
me at (202) 942-2905.

							Sincerely,



							George F. Ohsiek, Jr.
							Branch Chief

James Sumas
Chief Executive Officer, Chief Operating Officer and Chairman of the
Board of Directors
Village Super Market, Inc.
November 30, 2004
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