Exhibit 4(j)

                     SEARS, ROEBUCK AND CO.
                        3333 BEVERLY ROAD
                 HOFFMAN ESTATES, ILLINOIS 60179
                                
                                
                                
                                
                          March 1, 1996

Sears Roebuck Acceptance Corp.
3711 Kennett Pike
Greenville, Delaware 19807

Gentlemen:

This is to confirm our agreement ("Extension Agreement") that the
term "Debt Securities" as defined in the Fixed Charge Coverage
and Ownership Agreement dated as of May 15, 1995 between Sears
Roebuck Acceptance Corp. ("SRAC"), and Sears, Roebuck and Co.
shall be expanded to include up to $2 billion aggregate initial
offering price of debt securities to be issued by SRAC under
Registration Statement No. 33-64215.

If the foregoing satisfactorily sets forth your understanding of
our agreement, please indicate your acceptance by the signature
of a duly authorized officer in the space provided below and on
the duplicate original of this letter which is enclosed.

                              Very truly yours,

                              SEARS, ROEBUCK AND CO.


                              By: /s/ Alan J. Lacy          
                                   Alan J. Lacy
                                   Executive Vice President and
                                   Chief Financial Officer

Accepted:

SEARS ROEBUCK ACCEPTANCE CORP.


By: /s/ Keith E. Trost        
     Keith E. Trost
     President