EXHIBIT 23







INDEPENDENT AUDITORS' CONSENT


     We consent to the incorporation by reference in Registration Statement Nos.
333-54998 and 333-113995 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 Amendment No. 1 to
Annual Report on Form 10-K/A of Albertson's,  Inc. and subsidiaries for the year
ended January 29, 2004.



Deloitte & Touche LLP
Boise, Idaho
April 1, 2004