
                                             Exhibit 23.1




               CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this
registration statement of The Kroger Co. (the "Company") on
Form S-8 of our report, which includes an explanatory
paragraph regarding the Company's change in its method of
accounting for postretirement benefit costs other than
pensions as of January 3, 1993, dated January 24, 1996, on our
audits of the consolidated financial statements and financial
statement schedules of the Company as of December 30, 1995 and
December 31, 1994, and for the years ended December 30, 1995,
December 31, 1994, and Janaury 1, 1994, which report is
included in the Company's Annual Report on Form 10-K for the
fiscal year ended December 30, 1995.  We also consent to the
reference to our Firm under the caption "Experts".  





(Coopers & Lybrand L.L.P.)
Coopers & Lybrand L.L.P.
Cincinnati, Ohio
September 11, 1996

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