<ARTICLE> 5 <CIK> 0000794367 <NAME> FEDERATED DEPARTMENT STORES, INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> FEB-3-1996 <PERIOD-START> MAY-30-1995 <PERIOD-END> JUL-29-1995 <CASH> 238,173 <SECURITIES> 0 <RECEIVABLES> 2,157,512 <ALLOWANCES> 0 <INVENTORY> 2,694,564 <CURRENT-ASSETS> 5,395,881<F1> <PP&E> 5,261,698 <DEPRECIATION> 0 <TOTAL-ASSETS> 12,457,324<F2> <CURRENT-LIABILITIES> 2,435,052 <BONDS> 5,121,445 <COMMON> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 12,457,324<F3> <SALES> 3,047,249 <TOTAL-REVENUES> 0 <CGS> 0 <TOTAL-COSTS> 1,862,915 <OTHER-EXPENSES> 1,182,491 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 114,057 <INCOME-PRETAX> (101,373)<F4> <INCOME-TAX> (34,447) <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (66,926) <EPS-PRIMARY> (.37) <EPS-DILUTED> (.36) <FN> <F1>Includes the following: Supplies and prepaid expenses 107,509 Deferred income tax assets 198,123 <F2>Includes the following: Intangible assets - net 1,027,033 Notes receivable 407,276 Other assets 365,436 <F3>Includes the following: Deferred income taxes 873,285 Other liabilities 503,223 Shareholders' equity 3,524,319 <F4>Includes the following: Interest income 10,841 </FN>