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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>9999999997-04-015605.txt : 20040402
<SEC-HEADER>9999999997-04-015605.hdr.sgml : 20040402
<ACCEPTANCE-DATETIME>20040402113409
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ACCESSION NUMBER:		9999999997-04-015605
CONFORMED SUBMISSION TYPE:	NO ACT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040224
FILED AS OF DATE:		20040319
EFFECTIVENESS DATE:		20040319

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:			0102

	FILING VALUES:
		FORM TYPE:		NO ACT
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00303
		FILM NUMBER:		04021070

	BUSINESS ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45201
		BUSINESS PHONE:		5137624000
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<FILENAME>9999999997-04-015605.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 04021070 for access to the original document.
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