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                                                                      EXHIBIT 21


                   KMART CORPORATION AND SUBSIDIARY COMPANIES
                            SIGNIFICANT SUBSIDIARIES





The Registrant has no parent but had the following significant
subsidiaries as of January 29, 1997:





Name                       Jurisdiction of Incorporation  Percentage of Voting Securities Held
- ----                       -----------------------------  ------------------------------------
                                                    
Kmart Canada Co.           Nova Scotia                    100%
Builders Square, Inc.      Delaware                       100%
Kmart Mexico S.A. de C.V.  Mexico                         50%



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