-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TwXSLEran8WdWcKXGpNcOkk+ZlpSq950In8Rp6sevXaDvggtssUj7SGiTAS25TAu
 kKotxyOseIRvNfxioM8Kuw==

<SEC-DOCUMENT>0000056873-96-000007.txt : 19960429
<SEC-HEADER>0000056873-96-000007.hdr.sgml : 19960429
ACCESSION NUMBER:		0000056873-96-000007
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	19951230
FILED AS OF DATE:		19960426
SROS:			NONE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KROGER CO
		CENTRAL INDEX KEY:			0000056873
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		IRS NUMBER:				310345740
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0101

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00303
		FILM NUMBER:		96551028

	BUSINESS ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
		BUSINESS PHONE:		5137624000
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>000005687396000007-001-seq1-10-k-a.txt
<DESCRIPTION>10KA DATED 04/25/96
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>2
<FILENAME>000005687396000007-002-seq2-ex-99-3.txt
<DESCRIPTION>EXHIBIT 99.3 TO 10KA
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>000005687396000007-003-seq3-ex-99-2.txt
<DESCRIPTION>EXHIBIT 99.2 TO 10KA
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>000005687396000007-004-seq4-ex-23-2.txt
<DESCRIPTION>EXHIBIT 23.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>5
<FILENAME>000005687396000007-005-seq5-ex-23-3.txt
<DESCRIPTION>EXHIBIT 23.3
</DOCUMENT>
</SUBMISSION>