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 BOD and Officer</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>262182</noOfUnitsSold>
        <aggregateMarketValue>17104159.77</aggregateMarketValue>
        <noOfUnitsOutstanding>723606130</noOfUnitsOutstanding>
        <approxSaleDate>03/21/2025</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/21/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 07/13/2017</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>262182</amountOfSecuritiesAcquired>
        <paymentDate>03/21/2025</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>William R. Mcmullen</name>
          <address>
            <com:street1>1014 Vine Street</com:street1>
            <com:city>Cincinnati</com:city>
            <com:stateOrCountry>OH</com:stateOrCountry>
            <com:zipCode>45202</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>03/19/2025</saleDate>
        <amountOfSecuritiesSold>78882</amountOfSecuritiesSold>
        <grossProceeds>5178603.30</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>William R. Mcmullen</name>
          <address>
            <com:street1>1014 Vine Street</com:street1>
            <com:city>Cincinnati</com:city>
            <com:stateOrCountry>OH</com:stateOrCountry>
            <com:zipCode>45202</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>03/18/2025</saleDate>
        <amountOfSecuritiesSold>825569</amountOfSecuritiesSold>
        <grossProceeds>54601114.59</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>03/21/2025</noticeDate>
        <signature>/s/ Ryan Riviere, 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": 4018}]
text: 144
  0001188115
  XXXXXXXX
  LIVE
  0000056873
  KROGER CO
  001-00303
  1014 VINE ST
  CINCINNATI
  OH
  45201
  5137624000
  MCMULLEN W RODNEY
  Former BOD and Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  262182
  17104159.77
  723606130
  03/21/2025
  NYSE
  Common
  03/21/2025
  Option Granted - 07/13/2017
  Issuer
  N
  262182
  03/21/2025
  Cash
  N
  William R. Mcmullen
  1014 Vine Street
  Cincinnati
  OH
  45202
  Common
  03/19/2025
  78882
  5178603.30
  William R. Mcmullen
  1014 Vine Street
  Cincinnati
  OH
  45202
  Common
  03/18/2025
  825569
  54601114.59
  03/21/2025
  /s/ Ryan Riviere, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for William R. Mcmullen