1
                                                                    Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the registration
statements of the Kroger Co. on Forms S-8 (File Nos. 33-2056, 2-98858,
33-20734, 33-25698, 33-38121, 33-38122, 33-53747, 33-55501, 333-11859,
333-11909, 333-27211, 333-78935, 333-89977 and 333-45904), on Form S-4
(File No. 333-66961), and Form S-3 (File No. 333-95955) of our report
(which includes an explanatory paragraph relating to the restatement of the
consolidated financial statements as of and for each of the two years in
the period ended January 29, 2000 and the Company's change in its
application of the LIFO method of accounting for store inventories as of
December 28, 1997) dated April 30, 2001 relating to the consolidated
financial statements, which appears in this Form 10-K.



/s/ PricewaterhouseCoopers LLP


PricewaterhouseCoopers LLP
Cincinnati, Ohio
April 30, 2001