-----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,
 IJOGVVWr2OQjNIjLnorV3xxGQ8PtXX+XgmXFGjtYt0lHG279geaB94VOjpHRokQf
 PP5dM9S4tN1MR4Z0lIiCOg==

<SEC-DOCUMENT>0000056873-96-000015.txt : 19960730
<SEC-HEADER>0000056873-96-000015.hdr.sgml : 19960730
ACCESSION NUMBER:		0000056873-96-000015
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	19960615
FILED AS OF DATE:		19960729
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-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00303
		FILM NUMBER:		96600448

	BUSINESS ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
		BUSINESS PHONE:		5137624000
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>000005687396000015-001-seq1-10-q.txt
<DESCRIPTION>10-Q 2ND QTR 1996
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.2
<SEQUENCE>2
<FILENAME>000005687396000015-002-seq2-ex-4-2.txt
<DESCRIPTION>EXHIBIT 4.2 TO 10-Q
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11.1
<SEQUENCE>3
<FILENAME>000005687396000015-003-seq3-ex-11-1.txt
<DESCRIPTION>EXHIBIT 11.1 TO 10-Q
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27.1
<SEQUENCE>4
<FILENAME>000005687396000015-004-seq4-ex-27-1.txt
<DESCRIPTION>FINANCIAL DATA SCHEDULE TO 10-Q
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>5
<FILENAME>000005687396000015-005-seq5-ex-99-1.txt
<DESCRIPTION>EXHIBIT 99.1 TO 10-Q
</DOCUMENT>
</SUBMISSION>