EXHIBIT 23
CONSENT OF INDEPENDENT ACCOUNTANTS


     We consent to the incorporation by reference in the registration
statements of Food Lion, Inc. on Form S-8 (File Nos. 33-18796 ,33-18797
and 333-03669) and Form S-3 (File Nos. 33-40457,33-50037 and 33-49620)
of our report dated February 10, 1998, on our audits of the
consolidated financial statements of Food Lion, Inc. and subsidiaries as
of January 3, 1998, and December 28,1996, and for the fiscal years ended
January 3, 1998, December 28, 1996, and December 30, 1995, which report
is included in this Annual Report on Form 10-K.





                                           COOPERS & LYBRAND, L.L.P.

Charlotte, North Carolina
April 7, 1998