-----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,
 Vwt76MspTE7CoJ5/90zmTlTIdhVSH5EJiRfA2LHxGYkiyPhjQ99YobwLjQEZhozO
 t2T0TX8WjUwUNud+ohI/Jw==

<SEC-DOCUMENT>0000056873-96-000017.txt : 19960916
<SEC-HEADER>0000056873-96-000017.hdr.sgml : 19960916
ACCESSION NUMBER:		0000056873-96-000017
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		19960913
EFFECTIVENESS DATE:		19961002
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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-11909
		FILM NUMBER:		96629520

	BUSINESS ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
		BUSINESS PHONE:		5137624000
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>000005687396000017-001-seq1-s-8.txt
<DESCRIPTION>DILLON S-8 DATED 9/13/96
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>000005687396000017-002-seq2-ex-5-1.txt
<DESCRIPTION>OPINION OF PAUL HELDMAN
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>000005687396000017-003-seq3-ex-23-1.txt
<DESCRIPTION>CONSENT OF COOPERS & LYBRAND
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>4
<FILENAME>000005687396000017-004-seq4-ex-24.txt
<DESCRIPTION>POWERS OF ATTORNEY
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.2
<SEQUENCE>5
<FILENAME>000005687396000017-005-seq5-ex-5-2.txt
<DESCRIPTION>IRS DETERMINATION LETTER
</DOCUMENT>
</SUBMISSION>