EXHIBIT 24.1

              CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration
statement of Proffitt's, Inc. on Form S-8 (File No. 33-46306), on
Form S-8 (File No. 33-74070), on Form S-8 (File No. 33-80602) and
on Form S-8 (File No. 33-88390) of our report dated March 17, 1995,
on our audits of the consolidated financial statements and
financial statement schedule of Proffitt's, Inc. as of January 28,
1995 and January 29, 1994, and for each of the three years in the
period ended January 28, 1995, which report is included in this
Form 10-K.




COOPERS & LYBRAND L.L.P.



Knoxville, Tennessee
April 25, 1995