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                                                                    Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the registration
statements of The Kroger Co. on Form S-8 (File No. 33-2056), Form S-8 (File
No.2-98858), Form S-8 (File No. 33-20734), Form S-8 (File No. 33-25698), Form
S-8 (File No. 33-38121), Form S-8 (File No. 33-38122), Form S-8 (File No.
33-53747), Form S-8 (File No. 33-55501), Form S-8 (File No.333-11859), Form S-8
(File No. 333-11909), Form S-8 (File No. 333-27211), Form S-4 (File No.
333-66961), Form S-8 (File No.333-78935), Form S-4 (File No. 333-85725), Form
S-8 (File No. 333-89977), and Form S-3 (File No. 333-95955) of our report (which
includes an explanatory paragraph relating to the Company's change in its
application of the LIFO method of accounting for store inventories as of
December 28, 1997) dated March 9, 2000, on our audits of the consolidated
financial statements of The Kroger Co. as of and for the three years ended
January 29, 2000, which report is included in this Annual Report on Form 10-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Cincinnati, Ohio
April 27, 2000