Consent of Independent Accountants
                                
                                
We consent to the incorporation by reference in the Registration
Statement of Saks Incorporated and Subsidiaries on Form S-8 (File
No. 33-88390) of our report dated April 19, 1999, on our audit of
the financial statements of the Saks Incorporated Employee Stock
Purchase Plan as of January 31, 1999 and 1998 and for the three
years then ended included in this report on Form 11-K.


/s/ PricewaterhousCoopers LLP

Birmingham, Alabama
April 26, 1999