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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000950131-96-002965.txt : 19960626
<SEC-HEADER>0000950131-96-002965.hdr.sgml : 19960626
ACCESSION NUMBER:		0000950131-96-002965
CONFORMED SUBMISSION TYPE:	S-3
PUBLIC DOCUMENT COUNT:		7
FILED AS OF DATE:		19960625
SROS:			NYSE

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:		S-3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-06763
		FILM NUMBER:		96585315

	BUSINESS ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
		BUSINESS PHONE:		5137624000
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3
<SEQUENCE>1
<FILENAME>000095013196002965-001-seq1-s-3.txt
<DESCRIPTION>FORM S-3
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.1
<SEQUENCE>2
<FILENAME>000095013196002965-002-seq2-ex-1-1.txt
<DESCRIPTION>UNDERWRITING AGREEMENT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.2
<SEQUENCE>3
<FILENAME>000095013196002965-003-seq3-ex-4-2.txt
<DESCRIPTION>FORM OF SENIOR INDENTURE
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.3
<SEQUENCE>4
<FILENAME>000095013196002965-004-seq4-ex-4-3.txt
<DESCRIPTION>FORM OF SUBORDINATED INDENTURE
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>5
<FILENAME>000095013196002965-005-seq5-ex-5-1.txt
<DESCRIPTION>OPINION OF PAUL W. HELDMAN, ESQ
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>6
<FILENAME>000095013196002965-006-seq6-ex-24-1.txt
<DESCRIPTION>CONSENT OF COOPERS & LYBRAND LLP
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.1
<SEQUENCE>7
<FILENAME>000095013196002965-007-seq7-ex-25-1.txt
<DESCRIPTION>POWERS OF ATTORNEY
</DOCUMENT>
</SUBMISSION>