Exhibit 23



            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


We consent to the incorporation by reference in the registration
statement of Proffitt's, Inc. on Form S-8 (File No. 333-27813) of
our report dated May 21, 1998, on our audits of the financial
statements of G.R. Herberger's, Inc. 401(k) Employee Stock Purchase
Plan and Employee Stock Ownership Plan as of December 31, 1997 and
1996, and for the year ended December 31, 1997 (liquidation basis),
which report is included in this Annual Report on Form 11-K.



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

                                   COOPERS & LYBRAND L.L.P.

Birmingham, Alabama
June 26, 1998