<SEC-DOCUMENT>0001104659-15-061454-index.html : 20150824
<SEC-HEADER>0001104659-15-061454.hdr.sgml : 20150824
<ACCEPTANCE-DATETIME>20150824134331
ACCESSION NUMBER:		0001104659-15-061454
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20150824
DATE AS OF CHANGE:		20150824
EFFECTIVENESS DATE:		20150824

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:			0203

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-206531
		FILM NUMBER:		151070647

	BUSINESS ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45201
		BUSINESS PHONE:		5137624000
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>a15-18274_1s8.htm
<DESCRIPTION>S-8
<TEXT>
Document 1 - file: a15-18274_1s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>a15-18274_1ex5d1.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 2 - file: a15-18274_1ex5d1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.2
<SEQUENCE>3
<FILENAME>a15-18274_1ex5d2.htm
<DESCRIPTION>EX-5.2
<TEXT>
Document 3 - file: a15-18274_1ex5d2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>a15-18274_1ex23d1.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 4 - file: a15-18274_1ex23d1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>5
<FILENAME>a15-18274_1ex24d1.htm
<DESCRIPTION>EX-24.1
<TEXT>
Document 5 - file: a15-18274_1ex24d1.htm

</DOCUMENT>
</SEC-DOCUMENT>