8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K/A

Amendment No. 2

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported): June 7, 2006

SUPERVALU INC.

(Exact Name of Registrant as Specified in Charter)

Delaware	1-5418	41-0617000
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

11840 Valley View Road, Eden Prairie, Minnesota	55344
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code: (952) 828-4000

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2.):

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 9.01 – Financial Statements and Exhibits

This amendment to the Form 8-K of SUPERVALU INC. (the “Company”) filed on June 7, 2006, as amended by Form 8-K/A Amendment No. 1 of the Company filed on August 17, 2006, is being made to file as exhibits to such Form 8-K, as so amended, the consent of Deloitte & Touche LLP and the Letter of Awareness of Deloitte & Touche LLP pursuant to Item 601(b)(23) of Regulation S-K.

(d) Exhibits

Exhibit 23.1 – Consent of Deloitte & Touche LLP

Exhibit 23.2 – Letter of Awareness of Deloitte & Touche LLP

SIGNATURES

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 hereunto duly authorized.

SUPERVALU INC.
(Registrant)
By:	/s/ Sherry M. Smith
Name:	Sherry M. Smith
Title:	Senior Vice President

Date: October 13, 2006

INDEX OF EXHIBITS

Number	Exhibit
Exhibit 23.1	Consent of Deloitte & Touche LLP
Exhibit 23.2	Letter of Awareness of Deloitte & Touche LLP

EX-23.1

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Current Report on Form 8-K/A, Amendment No. 2, under the Securities Exchange Act of 1934 of SUPERVALU INC. dated October 13, 2006 of our reports dated March 28, 2006 related to the consolidated financial statements of Albertson’s, Inc. as of February 2, 2006 and February 3, 2005 and for the three years in the period then ended and management’s report on the effectiveness of internal control over financial reporting as of February 2, 2006 incorporated by reference in Registration Statement Nos. 33-16934, No. 33-50071, No. 333-10151, No. 333-24813, No. 333-61365, No. 333-72851, No. 333-89157, No. 333-32354, No. 333-32356, No. 333-44570, No. 333-100912, No. 333-100913, No. 333-100915, No. 333-100917, No. 333-100919, No. 333-131759, and No. 333-134671 on Form S-8; No. 33-56415, No. 333-94965, No. 333-43538 and No. 333-81252 on Form S-3 and No. 333-132397 on Form S-4 of SUPERVALU INC. under the Securities Act of 1933.

/S/ DELOITTE & TOUCHE LLP

October 13, 2006

EX-23.2

Exhibit 23.2

October 13, 2006

SUPERVALU INC.

Minneapolis, Minnesota

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited condensed consolidated interim financial information of Albertson’s, Inc. and subsidiaries for the thirteen-week periods ended May 4, 2006 and May 5, 2005, and have issued our report dated May 31, 2006. As indicated in such report, because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which were included in your Quarterly Reports on Form 10-Q for the quarter ended May 4, 2006 are being incorporated by reference in Registration Statement Nos. 33-16934, No. 33-50071, No. 333-10151, No. 333-24813, No. 333-61365, No. 333-72851, No. 333-89157, No. 333-32354, No. 333-32356, No. 333-44570, No. 333-100912, No. 333-100913, No. 333-100915, No. 333-100917, No. 333-100919, No. 333-131759, and No. 333-134671 on Form S-8; No. 33-56415, No. 333-94965, No. 333-43538 and No. 333-81252 on Form S-3 and No. 333-132397 on Form S-4 of SUPERVALU INC.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ DELOITTE & TOUCHE LLP