EXHIBIT 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Registration Statement Nos. 33-54879, 33-48490,
33-48673, 33-52797, 33-52799, 333-61351, 333-28621, 333-45212 and 333-56534)
and the Prospectus constituting part of the Registration Statements on Form S-3
(Registration Statement Nos. 333-93023 and 333-74665) of Kmart Corporation of
our report dated May 15, 2002 relating to the financial statements and
financial statement schedule, which appears in this Form 10-K.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Detroit, Michigan
May 15, 2002