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 dated January 22, 1997, on our audits of the
consolidated financial statements of The Kroger Co. as of
December 28, 1996, and December 30, 1995, and for the years
ended December 28, 1996, December 30, 1995, and December 31,
1994, which report is included in the Company's Annual Report
on Form 10-K for the fiscal year ended December 28, 1996.  We
also consent to the reference to our firm as "Experts".  






(Coopers & Lybrand L.L.P.)
Coopers & Lybrand L.L.P.
Cincinnati, Ohio
May 15, 1997