8-K/A

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                       SECURITIES AND EXCHANGE COMMISSION

                              Washington, DC 20549




                                   FORM 8-K/A

                                 CURRENT REPORT



                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


                          Date of Report: May 28, 1999



                                 THE KROGER CO.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


      An Ohio Corporation             No. 1-303                31-0345740
 ----------------------------      ----------------          -------------
 (State or other jurisdiction      (Commission File          (IRS Employer
       of incorporation)                Number)                 Number)


                     1014 Vine Street Cincinnati, OH 45201
                    ----------------------------------------
                    (Address of principal executive offices)

                 Registrant's telephone number: (513) 762-4000
                                               ----------------


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Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits

         (a)      Financial statements of Fred Meyer, Inc., are incorporated by
                  reference to Item 8 of Fred Meyer, Inc.'s Annual Report on
                  Form 10-K for the fiscal year ended January 30, 1999.

         (b)      Attached as Exhibit 99.1 hereto are audited supplemental
                  consolidated financial statements for the last three fiscal
                  years.

         (c)      Exhibits:

                  2.1      Agreement and Plan of Merger, dated as of October 18,
                           1998, by and among The Kroger Co., Jobsite Holdings,
                           Inc., and Fred Meyer, Inc. incorporated by reference
                           to Exhibit 99.1 to Kroger's Current Report on Form
                           8-K dated October 20, 1998.

                  23.1     Consent of PricewaterhouseCoopers LLP.

                  23.2     Consent of Deloitte and Touche LLP.

                  27       Financial Data Schedule.

                  99.1     Audited consolidated supplemental financials and
                           Management's Discussion and Analysis.



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                                    SIGNATURE


Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereto duly authorized.


                                       THE KROGER CO.



May 28, 1999                           By: (Paul Heldman)
                                          ------------------------------------
                                           Paul Heldman
                                             Senior Vice President, Secretary
                                             and General Counsel






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                                  EXHIBIT INDEX



Exhibit No.                         Exhibit
- -----------                         -------


* 2.1          Agreement and Plan of Merger, dated as of October 18, 1998,
               by and among The Kroger Co., Jobsite Holdings, Inc., and
               Fred Meyer, Inc. incorporated by reference to Exhibit 99.1 to
               Kroger's Current Report on Form 8-K dated October 20, 1998.

*23.1          Consent of PricewaterhouseCoopers LLP.

*23.2          Consent of Deloitte and Touche LLP.

 27            Financial Data Schedule.

*99.1          Audited supplemental consolidated financials and
               Management's Discussion and Analysis.

- -----------------
*Previously filed.

EX-27

 

<ARTICLE> 5
<LEGEND>
THE SCHEDULES CONTAIN SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AS OF JANUARY 2, 1999 AND DECEMBER 28,
1997 AND THE SUPPLEMENTAL CONSOLIDATED STATEMENTS OF OPERATIONS FOR THE THREE
YEARS ENDED JANUARY 2, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.

<MULTIPLIER> 1,000,000

                                                                       
<PERIOD-TYPE>                   12-MOS                   12-MOS                   12-MOS
<FISCAL-YEAR-END>                          JAN-02-1999             DEC-27-1997             DEC-28-1996
<PERIOD-START>                             DEC-28-1997             DEC-29-1996             DEC-31-1995
<PERIOD-END>                               JAN-02-1999             DEC-27-1997             DEC-28-1996
<CASH>                                             299                     183                       0
<SECURITIES>                                         0                       0                       0
<RECEIVABLES>                                      587                     509                       0
<ALLOWANCES>                                         0                       0                       0
<INVENTORY>                                      3,493                   3,040                       0
<CURRENT-ASSETS>                                 5,071                   4,262                       0
<PP&E>                                          11,398                   9,458                       0
<DEPRECIATION>                                   4,178                   3,734                       0
<TOTAL-ASSETS>                                  16,641                  11,718                       0
<CURRENT-LIABILITIES>                            5,450                   4,136                       0
<BONDS>                                          8,573                   5,804                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                           438                     406                       0
<OTHER-SE>                                       1,479                     511                       0
<TOTAL-LIABILITY-AND-EQUITY>                    16,641                  11,718                       0
<SALES>                                         43,082                  33,927                  29,701
<TOTAL-REVENUES>                                43,082                  33,927                  29,701
<CGS>                                           32,058                  25,468                  22,486
<TOTAL-COSTS>                                   32,058                  25,468                  22,486
<OTHER-EXPENSES>                                 9,508                   7,117                   6,165
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                                 645                     388                     349
<INCOME-PRETAX>                                    871                     954                     701
<INCOME-TAX>                                       377                     365                     265
<INCOME-CONTINUING>                                494                     589                     436
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                  (257)                   (124)                     (3)
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                       237                     465                     433
<EPS-BASIC>                                     0.58<F1>                1.30<F1>                1.31
<EPS-DILUTED>                                     0.56                    1.25                    1.26

<F2>These amounts are not reported in the financials presented.
<F1>The amount reported is EPS-Basic not EPS-Primary.