Exhibit 23.4


                 Consent of KPMG Peat Marwick LLP

The Board of Directors
Proffitt's, Inc.

We consent to incorporation by reference in the Registration
Statement on Form S-8 of Proffitt's, Inc. of our report dated June
30, 1997, relating to the statements of net assets available for
Plan benefits of the Carson Pirie Scott & Co. Savings Plan as of
February 1, 1997 and February 3, 1996, and the related statements
of changes in net assets available for Plan benefits for the years
then ended, and the related schedules, which report appears in the
February 1, 1997 Annual Report on Form 11-K of the Carson Pirie
Scott & Co. Savings Plan.


                                   /s/  KPMG Peat Marwick LLP

                                   KPMG Peat Marwick LLP

Milwaukee, Wisconsin
March 4, 1998