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 33-03669) and Form S-3 (File Nos. 33-40457,33-50037 and 33-49620)
of our report dated February 10, 1999, on our audits of the
consolidated financial statements of Food Lion, Inc. and subsidiaries
as of January 2, 1999, and January 3, 1998, and for the fiscal years
ended January 2, 1999, January 3, 1998, and December 28, 1996, which
report is included in this Annual Report on Form 10-K/A.





                                  PRICEWATERHOUSECOOPERS, LLP

Charlotte, North Carolina
August 17, 1999