SECURITIES AND EXCHANGE COMMISSION
                   WASHINGTON, D.C.  20549
                              
                              
                              
                          FORM 8-K
                              
                       CURRENT REPORT
                              
           Pursuant to Section 13 or 15(d) of the
                              
               Securities Exchange Act of 1934
                              
                              
             Date of Report:  September 2, 1998
                              
              FEDERATED DEPARTMENT STORES, INC.
                              
         151 West 34th St., New York, New York 10001
                       (212) 494-1602
                              
                            -and-
                              
        7 West Seventh Street, Cincinnati, Ohio 45202
                       (513) 579-7000
                              
                              
                              
       Delaware                  1-13536              13-3324058
(State of Incorporation)   (Commission File No.)    (IRS Id. No.)



                        Exhibit Index on Page 4


Item 5.  Other Events

           This  Current Report on Form 8-K is  being  filed
with  the  Securities and Exchange Commission  by  Federated
Department  Stores, Inc. ("Federated") for  the  purpose  of
filing,  as  exhibits  hereto,  the  Unaudited  Consolidated
Balance  Sheets of Federated as of August 1, 1998,   January
31,  1998  and August 2, 1997 and the Unaudited Consolidated
Statements  of Cash Flows for the 26 weeks ended  August  1,
1998 and August 2, 1997, which are concurrently being posted
on   Federated's  website  at  www.federated-fds.com.    The
Unaudited   Consolidated  Balance   Sheets   and   Unaudited
Consolidated Statements of Cash Flows filed herewith  should
be  read  in  conjunction  with the  consolidated  financial
statements,  the  notes  thereto and the  other  information
contained in Federated's Annual Report on Form 10-K for  the
fiscal year ended January 31, 1998.  Because of the seasonal
nature of the department store business, the cash flows  for
the  26 weeks ended August 1, 1998 and August 2, 1997 (which
do  not include the Christmas season) are not indicative  of
the cash flows for the entire fiscal year.

Item  7.  Financial Statements, Pro Forma Financial Information and Exhibits.

The following exhibits are filed herewith:

99.1   Unaudited Consolidated Balance Sheets of Federated as of
       August 1, 1998, January 31, 1998 and August 2, 1997.

99.2   Unaudited Consolidated Statements of Cash Flows of Federated 
       for the 26 weeks ended August 1, 1998 and August 2, 1997.


              FEDERATED DEPARTMENT STORES, INC.
                              
                              
                          SIGNATURES

Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned hereunto duly
authorized.


                              FEDERATED DEPARTMENT STORES, INC.



Date:  September 2, 1998      /s/ Dennis J. Broderick
                                  Dennis J. Broderick
                                  Senior Vice President, General
                                  Counsel and Secretary


                           
                              
                              
                        EXHIBIT INDEX
                              
Exhibit
Number

 99.1   Unaudited Consolidated Balance Sheets of Federated as of 
        August 1, 1998, January 31, 1998 and August 2, 1997

 99.2   Unaudited Consolidated Statements of Cash Flows of Federated 
        for the 26 weeks ended August 1, 1998 and August 2, 1997