-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 N9dqtPAnq01IpJ+NW6RqXB7UEV+M/zcAa1Ig2GNY6sp2PW1UvwvftqzrvOtBqvit
 QzAXJjDlFP7bc6HYOK4xvQ==

<SEC-DOCUMENT>0001209191-07-018142.txt : 20070316
<SEC-HEADER>0001209191-07-018142.hdr.sgml : 20070316
<ACCEPTANCE-DATETIME>20070316150855
ACCESSION NUMBER:		0001209191-07-018142
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070315
FILED AS OF DATE:		20070316
DATE AS OF CHANGE:		20070316

ISSUER:		

	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:			0203

	BUSINESS ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45201
		BUSINESS PHONE:		5137624000

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Montoya Jorge P
		CENTRAL INDEX KEY:			0001180790

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00303
		FILM NUMBER:		07699785

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		415-427-4697

	MAIL ADDRESS:	
		STREET 1:		C/O FRANK GARCIA, GAP INC.
		STREET 2:		TWO FOLSOM ST
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94105-1205

	FORMER NAME:	
		FORMER CONFORMED NAME:	MONTOYA JORGE P
		DATE OF NAME CHANGE:	20020816
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>doc3.xml
<DESCRIPTION>FORM 3 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-03-15</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000056873</issuerCik>
        <issuerName>KROGER CO</issuerName>
        <issuerTradingSymbol>KR</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001180790</rptOwnerCik>
            <rptOwnerName>Montoya Jorge P</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1014 VINE STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>CINCINNATI</rptOwnerCity>
            <rptOwnerState>OH</rptOwnerState>
            <rptOwnerZipCode>45202</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Jorge P. Montoya, by Bruce M. Gack, Attorney-in-Fact</signatureName>
        <signatureDate>2007-03-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.3_178630
<SEQUENCE>2
<FILENAME>poa.txt
<DESCRIPTION>POA DOCUMENT
<TEXT>
                               POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS:

     The undersigned does hereby make, constitute and appoint Paul W. Heldman
and Bruce M. Gack, and each of them (with full power to each of them to act
alone), his true and lawful attorney-in-fact to sign and execute for and on his
behalf, and in his name, place and stead, to sign, execute, affix his seal, and
file with the Securities and Exchange Commission, any and all documents required
to be filed by him under Section 16 of the Securities Exchange Act of 1934, as
amended, or any successor or comparable requirement, with respect to his
holdings or changes in holdings of securities issued by The Kroger Co., in such
form as the attorney-in-fact may approve.  The attorney-in-fact may do any and
all other acts that said attorney-in-fact may deem necessary or appropriate in
order to effectuate the foregoing as fully to all intents and purposes as the
undersigned might or could do if personally present, hereby ratifying and
confirming all that said attorney-in-fact may lawfully do or cause to be done by
virtue hereof.  The power granted hereby will remain in effect until revoked in
writing by the undersigned.

     IN WITNESS WHEREOF, the undersigned has hereunto set his hand and seal,
effective as of the 15th day of March, 2007.


                                          /s/ Jorge P. Montoya
                                              Jorge P. Montoya


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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