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 interim information 
of SUPERVALU INC. and subsidiaries for the periods ended September 9, 1995 and 
September 10, 1994, as indicated in our report dated October 18, 1995. 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 9, 1995, is 
incorporated by reference in the Registration Statements (No. 33-28310, No. 
33-16934, No. 2-56896, and No. 33-50071 on Form S-8 and No. 33-56415 on Form
S-3.)

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
October 18, 1995

 
                                                             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 9, 1995 and September 10, 1994 
and the related consolidated statements of earnings and cash flows for the 
12-week and 28-week periods then ended and the consolidated statements of 
stockholders' equity for the interim period ended September 9, 1995. 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 25, 1995 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 10, 1995, 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 25, 1995 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 18, 1995