EXHIBIT 23.1




               CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statement of
The Kroger Co. on Form S-8 of our report, which includes an explanatory
paragraph for the change in accounting for post-retirement 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 as "Experts".  




(Coopers & Lybrand, L.L.P.)
Coopers & Lybrand, L.L.P.
Cincinnati, Ohio
September 16, 1994