Consent of Independent Accountants


We consent to the incorporation by reference in this registration statement on
Form S-3 of our report dated January 22, 1998, on our audits of the consolidated
balance sheet of  The Kroger Co. as of December 27, 1997 and December 28, 1996,
and the related consolidated statements of operations and accumulated deficit,
and cash flows for the years ended December 27, 1997, December 26, 1996, and
December 30, 1995.  We also consent to the references to our firm under the
caption "Experts".



/s/ Coopers & Lybrand L.L.P.
Cincinnati, Ohio
April 16, 1998