EXHIBIT 23




                   CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statement of
Homeland Holding Corporation on Forms S-8 (File Nos. 333-52267, 333-56387, and
333-61203) of our report dated March 3, 1999, on our audits of the consolidated
financial statements of Homeland Holding Corporation and subsidiaries as of 
January 2, 1999 and January 3, 1998 and for the 52 weeks ended January 2, 1999,
the 53 weeks ended January 3, 1998, the 20 weeks ended December 28, 1996, and
the 32 weeks ended August 10, 1996, which report is included in this Annual 
Report on Form 10-K.




                                              PRICEWATERHOUSECOOPERS LLP



Oklahoma City, Oklahoma
April 2, 1999