CONSENT OF INDEPENDENT ACCOUNTANTS


     We consent to the incorporation by reference in this registration statement
of The Kroger Co. (the "Company") on Form S-3 of our report, which includes an
explanatory paragraph regarding the Company's change in its method of accounting
for post-retirement benefit costs other than pensions as of January 3, 1993,
dated January 24, 1996, on our audits of the consolidated financial statements
and financial statement schedules of the Company as of December 30, 1995, and
December 31, 1994, and for the years ended December 30, 1995, December 31, 1994,
and January 1, 1994, which report is included in the Company's Annual Report on
Form 10-K for the fiscal year ended December 30, 1995. We also consent to the
reference to our Firm under the caption "Experts".



(Coopers & Lybrand L.L.P.)
Coopers & Lybrand L.L.P.
Cincinnati, Ohio
June 21, 1996