Exhibit 23.1







                    CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the incorporation by reference in this registration
statement of The Kroger Co. on Form S-8 of our report, which
includes an explanatory paragraph for the change in accounting
for postretirement benefit costs other than pensions, dated
February 8, 1994, on our audits of the consolidated financial
statements and financial statement schedules of The Kroger Co. as
of January 1, 1994, and January 2, 1993, and for the years ended
January 1, 1994, January 2, 1993, and December 28, 1991.   We
also consent to the reference to our Firm under the caption
"Experts".  






(Coopers & Lybrand)

COOPERS & LYBRAND
Cincinnati, Ohio
May 23, 1994