EXHIBIT (15) to 
                                                   Quarterly Report on Form 10-Q
                                                   Page 1 of 2




LETTER REGARDING UNAUDITED INFORMATION 



Stockholders and Board of Directors
SUPERVALU INC.
Eden Prairie, Minnesota

We have made a review, in accordance with standards established by the American 
Institute of Certified Public Accountants, of the unaudited interm information 
of SUPERVALU INC. and subsidiaries for the periods ended September 10, 1994 and 
September 11, 1993, as indicated in our report dated October 11, 1994. Because 
we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your 
Quarterly Report on Form 10-Q for the quarter ended September 10, 1994, is 
incorporated by reference in Registration Statements (No. 33-28310, No. 
33-16934, No. 2-56896, and No. 33-50071) on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statements prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.


/s/ Deloitte & Touche LLP
Minneapolis, Minnesota
October 11, 1994






 
                                                   Exhibit (15) to
                                                   Quarterly Report on Form 10-Q
                                                   Page 2 of 2

INDEPENDENT ACCOUNTANTS' REVIEW REPORT

Stockholders and Board of Directors
SUPERVALU INC.
Eden Prairie, Minnesota

We have reviewed the accompanying consolidated balance sheets of SUPERVALU INC. 
(the Company) and subsidiaries as of September 10, 1994 and September 11, 1993 
and the related consolidated statements of earnings and cash flows for the 
16-week and 28-week periods then ended and the consolidated statement of 
stockholders' equity for the interim period ended September 10, 1994. These 
consolidated financial statements are the responsibility of the Company's 
management.

We conducted our reviews in accordance with standards established by the 
American Institute of Certified Public Accountants. A review of interim 
financial information consists principally of applying analytical procedures to 
financial data and of making inquiries of persons responsible for financial and 
accounting matters. It is substantially less in scope than an audit conducted in
accordance with generally accepted auditing standards, the objective of which is
the expression of an opinion regarding the financial statements taken as a
whole. Accordingly, we do not express such an opinion.

Based on our reviews, we are not aware of any material modifications that should
be made to such consolidated financial statements for them to be in conformity 
with generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing 
standards, the consolidated balance sheet of SUPERVALU INC. and subsidiaries as 
of February 26, 1994 and the related consolidated statements of earnings, 
stockholders' equity, and cash flows for the year then ended (not presented 
herein); and in our report dated April 7, 1994, we expressed an unqualified 
opinion on those consolidated financial statements. In our opinion, the 
information set forth in the accompanying consolidated balance sheet as of 
February 26, 1994 and the consolidated statement of stockholders' equity for the
year then ended is fairly stated, in all material respects, in relation to the 
consolidated financial statements from which it has been derived.

/s/ Deloitte & Touche LLP

Minneapolis, Minnesota
October 11, 1994