CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this Registration
Statement of Proffitt's, Inc. on Form S-8 of our reports dated
March 17, 1995, on our audits of the financial statements and
financial statement schedules 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 resports are on page 26
of the 1994 Annual Report to Shareholders and in the 1994 Form
10-K, respectively.




                                             Coopers & Lybrand L.L.P.



Atlanta, Georgia
February 2, 1996