Consent of Independent Accountants





We hereby consent to the incorporation by reference in the
Registration Statement on Form S-8 (File No. 333-66759) of Saks
Incorporated (formerly Proffitt's, Inc.) of our report dated June
25, 1999, relating to the financial statements of the Saks Fifth
Avenue Retirement Savings Plan, which appears in this Form 11-K.

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Birmingham, Alabama
June 29, 1999