1


                                                                    Exhibit 23.1






CONSENT OF INDEPENDENT ACCOUNTANTS

We 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.
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-3 (File No. 33-61563), 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), and Form S-3 (File No. 333-74389) of our
report dated January 28, 1999, on our audits of the consolidated financial
statements of The Kroger Co. as of January 2, 1999 and December 27, 1997,
and for the years ended January 2, 1999, December 27, 1997, and December
28, 1996, which report is included in this Annual Report on Form 10-K.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Cincinnati, Ohio
March 26, 1999