content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001188115</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000056873</issuerCik>
        <issuerName>KROGER CO</issuerName>
        <secFileNumber>001-00303</secFileNumber>
        <issuerAddress>
          <com:street1>1014 VINE ST</com:street1>
          <com:city>CINCINNATI</com:city>
          <com:stateOrCountry>OH</com:stateOrCountry>
          <com:zipCode>45201</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>5137624000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>MCMULLEN W RODNEY</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Former Officer &amp; Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>825569</noOfUnitsSold>
        <aggregateMarketValue>54601128.98</aggregateMarketValue>
        <noOfUnitsOutstanding>723606130</noOfUnitsOutstanding>
        <approxSaleDate>03/18/2025</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/18/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted 07/15/2015</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>235415</amountOfSecuritiesAcquired>
        <paymentDate>03/18/2025</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/18/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted 07/13/2016</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>358091</amountOfSecuritiesAcquired>
        <paymentDate>03/18/2025</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/18/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted 07/13/2017</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>232063</amountOfSecuritiesAcquired>
        <paymentDate>03/18/2025</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>03/18/2025</noticeDate>
        <signature>/s/ Joshua Schmitt, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for William R. Mcmullen.</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3910}]
text: 144
  0001188115
  XXXXXXXX
  LIVE
  0000056873
  KROGER CO
  001-00303
  1014 VINE ST
  CINCINNATI
  OH
  45201
  5137624000
  MCMULLEN W RODNEY
  Former Officer & Director
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  825569
  54601128.98
  723606130
  03/18/2025
  NYSE
  Common
  03/18/2025
  Option Granted 07/15/2015
  Issuer
  N
  235415
  03/18/2025
  Cash
  Common
  03/18/2025
  Option Granted 07/13/2016
  Issuer
  N
  358091
  03/18/2025
  Cash
  Common
  03/18/2025
  Option Granted 07/13/2017
  Issuer
  N
  232063
  03/18/2025
  Cash
  Y
  03/18/2025
  /s/ Joshua Schmitt, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for William R. Mcmullen.