INDEX TO EXHIBITS

Exhibit 
 Number       Document 
 
    27        Financial Data Schedule

                            SIGNITURES

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 thereunto duly authorized.


                                SMITH'S FOOD & DRUG CENTERS, INC.
                                           (Registrant)

Date: 6/21/95                   /s/ Matthew G. Tezak
                                 Matthew G. Tezak, Senior Vice
                                   President and Chief Financial
                                   Officer  (Principal Accounting
                                   Officer)