Exhibit 23


            Consent of Independent Registered Public Accounting Firm
            --------------------------------------------------------



The Administrative Committee
Publix Super Markets, Inc. 401(k) SMART Plan:


We consent to the incorporation by reference in the registration  statement (No.
033-55867) on Form S-8 of Publix Super  Markets,  Inc.  401(k) SMART Plan of our
report  dated  June 24,  2005,  with  respect  to the  statements  of net assets
available for plan benefits of Publix Super Markets,  Inc.  401(k) SMART Plan as
of  December  31,  2004 and 2003 and the  related  statements  of changes in net
assets  available  for plan  benefits  for the years then ended and the  related
supplemental  schedule,  which report  appears in the December 31, 2004,  annual
report on Form 11-K/A of Publix Super Markets, Inc. 401(k) SMART Plan.


KPMG LLP


Tampa, Florida
June 28, 2005