EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report (which includes an explanatory paragraph
relating to the Company's adoption of Statement of Financial Accounting
Standards No. 133, "Accounting for Derivative Instruments and Hedging
Activities," as amended, as of February 4, 2001) dated April 29, 2002 relating
to the consolidated financial statements, which appears in The Kroger Co.'s
Annual Report on Form 10-K for the fiscal year ended February 2, 2002. We also
consent to the reference to us in the first paragraph under the heading
"Interests of Named Experts and Counsel" in such Registration Statement.



(PricewaterhouseCoopers LLP)
PricewaterhouseCoopers LLP
Cincinnati, Ohio
June 27, 2002