CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the Registration
Statements on Form S-8 (File Nos. 33-88390 and 333-25213) of our
report dated March 20, 1997 on our audits of the consolidated
financial statements of Proffitt's, Inc. and Subsidiaries as of
February 1, 1997 and February 3, 1996, for each of the three years
in the period ended February 1, 1997 which report is incorporated
by reference in this Annual Report on Form 10-K.


                                       COOPERS & LYBRAND L.L.P.
Birmingham, Alabama
April 28, 1997








INDEPENDENT AUDITORS' CONSENT

     We consent to the incorporation by reference in these
     Registration Statements of Proffitts, Inc. on Form S-8 of
     our report dated March 3, 1995, with respect to the
     consolidated financial statements of Younkers, Inc. and
     subsidiary for the year ended January 28, 1995 not
     separately presented, appearing in this Annual Report on
     Form 10-K of Proffitts, Inc. for the year ended January 25,
     1997.


     Des Moines, Iowa
     April 28, 1997