EXHIBIT 23







INDEPENDENT AUDITORS' CONSENT


We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-54998 on Form S-3 and Registration Statement Nos. 2-80776, 33-2139, 33-7901,
33-15062,  33-43635,  33-62799, 33-59803,  333-82157,  333-82161,  333-87773 and
333-73194 on Form S-8 of Albertson's,  Inc. and subsidiaries of our report dated
March 25, 2004 (which  report  expresses  an  unqualified  opinion and  includes
explanatory  paragraphs  relating  to  changes  in  methods  of  accounting  for
goodwill, closed stores and vendor funds and to the stock purchase agreement the
Company  entered into with J Sainsbury plc and JS USA  Holdings  Inc. to acquire
all of the  outstanding  capital stock of the entities which conduct J Sainsbury
plc's U. S. retail  grocery store  business)  appearing in this Annual Report on
Form 10-K of Albertson's,  Inc. and  subsidiaries for the year ended January 29,
2004.

Deloitte & Touche LLP
Boise, Idaho
March 25, 2004