Exhibit 23.2


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report, dated March 3, 1995 (relating
to the consolidated financial statements of Younkers, Inc. and
subsidiary for the year ended January 28, 1995, not presented
separately herein)appearing in the Annual Report on Form 10-K of
Proffitt's, Inc. for the year ended January 25, 1995.


/s/ Deloitte & Touche LLP

Des Moines, Iowa
March 6, 1998