This Pricing Supplement, filed pursuant to Rule 424(b)(2), relates to
Registration Statement No. 33-64215 and to each Prospectus dated  3/28/1996
and to each Prospectus Supplement dated  3/28/1996
                                                                               .
PRICING SUPPLEMENT TO PROSPECTUS SUPPLEMENT DATED
MARCH 28, 1996 TO PROSPECTUS DATED MARCH 28, 1996
                                                                               .
                                                                               .
Pricing Supplement:     26
                                                                               .
Dated:   6/14/1996
                                                                               .
                                                                               .
                                                                               .
                      Sears Roebuck Acceptance Corp.
                                                                               .
                                                                               .
                       Medium-Term Note Series    II
                              (Fixed Rate)
                                                                               .
                                                                               .
                   Due at least 9 months from date of issue
        Interest payable each May 15 and November 15 and at Maturity
                                                                               .
Principal Amount of Note:                   $    5,000,000
                                                                               .
Settlement Date (Original Issue Date):       6/28/1996
                                                                               .
Maturity Date:                               6/30/2003
                                                                               .
Interest Rate Per Annum:                      7.12500%
                                                                               .
Agent Discount or Commission:                 1.2500%
                                                                               .
Agent:                                       Merrill Lynch & Co.
                                                                               .
Agent Capacity:                              Principal
                                                                               .
Specified Currency:                         US $
                                                                               .
                                      (If Other than U.S. Dollars, see attached)
                                                                               .
Redemption Commencement Date:               NOT APPLICABLE
                                                                               .
Form of Purchased Notes:                    DTC
                                                                               .
                                                                               .
                                                                               .
Other:                    Interest rates offered by the Company with respect
                          to the Notes may differ depending upon, among other
                          things, the aggregate principal amount of Notes
                          purchased in any single transaction.
                                                                               .
                                                                               .
                                                                               .
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