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                  KMART CORPORATION AND SUBSIDIARY COMPANIES
               EXHIBIT 24 - CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Registration No. 33-48490, No. 33-48673, No. 33-52797
and No. 33-52799) of Kmart Corporation  of our report dated March 15, 1994
appearing on Annex V page V-21 of the  Registrant's definitive Proxy Statement
dated April 28, 1994.  We also consent to the incorporation by reference of our
report on the Financial Statement Schedules, which appears on page 11 of this
Form 10-K. 

Price Waterhouse

Detroit, Michigan
April 28, 1994