SECURITIES AND EXCHANGE COMMISSION

                         Washington, D.C. 20549

                              FORM 10-K/A

                             ANNUAL REPORT

                Pursuant to Section 13 or 15 (d) of the
                    Securities Exchange Act of 1934


For the Fiscal Year Ended                  Commission File No. 1-303
      December 30, 1995

                             THE KROGER CO.

An Ohio Corporation                  I.R.S. Employer Identification
                                             No. 31-0345740

Address                                            Telephone Number
- --------                                           -----------------
1014 Vine St.                                       (513) 762-4000
Cincinnati, Ohio   45202

Securities registered pursuant to section 12 (b) of the Act:

                                             Name of Exchange on
Title of Class                                 which Registered
- ---------------                              ----------------------
Common $1 par value                        New York Stock Exchange
124,634,336 shares outstanding on        
  March 15, 1996

9% Senior Subordinated Notes               New York Stock Exchange
 due 1999, face $1000
 125,000 notes outstanding

Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15 (d) of the
Securities Exchange Act of 1934 during the preceding 12 months (or
for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements
for the past 90 days.  

Yes      X       No          .
     ----------     ---------

Indicate by check mark if disclosure of delinquent filers pursuant
to Item 405 of Regulation S-K is not contained herein, and will not
be contained, to the best of registrant's knowledge, in definitive
proxy or information statements incorporated by reference in Part
III of this Form 10K or any amendment to this Form 10K [ ].

The aggregate market value of the Common Stock of The Kroger Co.
held by nonafflilates as of February 12, 1996:   $4,432,772,651

Documents Incorporated by Reference:
     Proxy Statement to be filed pursuant to Regulation 14A of the
     Exchange Act on or before April 28, 1996 incorporated by    
     reference into Parts II and III of Form 10-K.
  














                               SIGNATURES
                             -----------


Pursuant to the requirements of the Securities Exchange Act of 1934,
the Company has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.





                                   THE KROGER CO.


Dated:  April 26, 1996             By:  (Paul W. Heldman)
                                        Paul W. Heldman
                                        Vice President, Secretary
                                           and General Counsel



















                           INDEX OF EXHIBITS
                         ------------------


Exhibit
- --------

23.2      Consent of Independent Accountants.

23.3      Consent of Independent Accountants.

99.2      Financial Statements for The Kroger Co. Savings Plan for
          the Year Ended December 31, 1995.

99.3      Financial Statements for the Dillon Companies, Inc.
          Employees' Stock Ownership and Savings Plan for the Year
          Ended December 31, 1995.