EXHIBIT 23.3
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                  Consent of Independent Accountants
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We consent to the incorporation by reference in the registration
statement of The Kroger Co. on Form S-8 (333-11909) of our report
dated April 4, 1997, on our audits of the financial statements and
financial statement schedules of Dillon Companies, Inc. Employees'
Stock Ownership and Savings Plan as of December 31, 1996 and 1995,
and for the years then ended, which report is included in this
Annual report on Form 10-K.



(Coopers & Lybrand L.L.P.)
Coopers & Lybrand L.L.P.
Cincinnati, Ohio
April 23, 1997