Exhibit 23.2


                CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this Form S-8 of
our report, dated March 19, 1998, except for Note 12 as to which
the date is March 26, 1998, on our audits of the supplemental
consolidated financial statements of Proffitt's, Inc. and
Subsidiaries as of January 31, 1998 and February 1, 1997, and for
each of the three years in the period ended January 31, 1998 which
report is included in the Company's Annual Report on Form 10-K. 


                                   /s/ PricewaterhouseCoopers LLP

                                   PricewaterhouseCoopers LLP

Birmingham, Alabama
November 2, 1998