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: August 31, 1999

                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 July 31, 1999,  January 30, 1999 and August 1, 1998 and the
Unaudited Consolidated Statements of Cash Flows for the 26 weeks
ended July 31, 1999 and August 1, 1998, 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 30, 1999.  Because of the seasonal nature of the
department store business, the cash flows for the 26 weeks ended
July 31, 1999 and August 1, 1998 (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 July 31, 1999, January 30, 1999 and August 1, 1998.

99.2        Unaudited Consolidated Statements of Cash Flows of
            Federated for the 26 weeks ended July 31, 1999 and
            August 1, 1998.



                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  August 31, 1999              /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 July 31, 1999, January 30, 1999
              and August 1, 1998

 99.2         Unaudited Consolidated Statements of Cash Flows of
              Federated for the 26 weeks ended July 31, 1999
              and August 1, 1998