EXHIBIT  23.1


                CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this registration
statement on Form S-8 of our report, dated March 20, 1997, on our
audits of the consolidated financial statements of Proffitt's, Inc.
as of February 1, 1997 and February 3, 1996, and for each of the
three years in the period ended February 1, 1997.


                                        /s/  Coopers & Lybrand
L.L.P.
                                        COOPERS & LYBRAND L.L.P.

Birmingham, Alabama
May 23, 1997