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<p align="center"><font size="2">As filed with the Securities and Exchange
Commission on June 23, 2000</font></p>

<p align="right"><font size="2">Registration No. 333-___________</font></p>

<hr size="6" noshade color="#000000">
<hr size="6" noshade color="#000000">
<p align="center">SECURITIES AND EXCHANGE COMMISSION<br>
WASHINGTON, DC&nbsp; 20549</p>
<p align="center"><b><font size="5">FORM S-8</font></b></p>
<p align="center">REGISTRATION STATEMENT UNDER THE<br>
SECURITIES ACT OF 1933</p>
<p align="center"><b>SAKS INCORPORATED<br>
</b><font size="2">(Exact Name of Registrant as Specified in Its Charter)</font></p>
<table border="1" width="100%" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF">
  <tr>
    <td width="50%" align="center">
      <p align="center"><b>Tennessee<br>
      </b><font size="2">(State or Other Jurisdiction of Incorporation)</font></td>
    <td width="50%" align="center"><b>62-0331040<br>
      </b><font size="2">(IRS Employer Identification No.)</font></td>
  </tr>
  <tr>
    <td width="50%" align="center"><br>
      <b>750 Lakeshore Parkway<br>
      Birmingham, Alabama<br>
      </b><font size="2">(Address of Principal Executive Offices)</font></td>
    <td width="50%" align="center"><br>
      <b>35211<br>
      </b><font size="2">(Zip Code)</font></td>
  </tr>
</TABLE>
<p align="center"><b>Saks Incorporated 1997 Stock-Based Incentive Plan<br>
</b><font size="2">(Full Title of Plan)</font></p>
<p align="center"><b>R. Brad Martin<br>
Chairman of the Board and Cheif Executive Officer<br>
Saks Incorporated<br>
750 Lakeshore Parkway<br>
Birmingham, Alamaba&nbsp; 35211</b><br>
<font size="2">(Name and Address of Agent for Service of Process)</font></p>
<p align="center"><b>(205) 940-4000</b><br>
<font size="2">(Telephone Number, Including Area Code, of Agent For Service)</font></p>
<p align="center"><font size="2">Copies to:</font></p>
<table border="1" width="100%" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF">
  <tr>
    <td width="50%" align="center" valign="top">Philip L. McCool, Esq.<br>
      Sommer &amp; Barnard, PC<br>
      4000 Bank One Tower<br>
      111 Monument Circle<br>
      Indianapolis, Indiana&nbsp; 46204-5198</td>
    <td width="50%" align="center" valign="top">Brian J. Martin, Esq.<br>
      Saks Incorporated<br>
      750 Lakeshore Parkway<br>
      Birmingham, Alabama&nbsp; 35211</td>
  </tr>
</TABLE>
<P><FONT FACE="Times New Roman" SIZE="-1"><CENTER></FONT><FONT FACE="Times New Roman" SIZE="+1"><STRONG>CALCULATION OF REGISTRATION FEE</STRONG></FONT><FONT FACE="Times New Roman"></CENTER>
</FONT></P>

<TABLE BORDER="1" WIDTH="630">
<TR VALIGN="BOTTOM"><TD ALIGN="CENTER" width="177"><font size="2"><STRONG><FONT FACE="Times New Roman">Title of each class of</FONT></STRONG>
    <STRONG><FONT FACE="Times New Roman">securities to be registered</FONT></STRONG></font></TD>
<TD ALIGN="CENTER" width="81"><FONT FACE="Times New Roman" size="2"><STRONG>Amount to be
registered </STRONG></FONT></TD>
<TD ALIGN="CENTER" width="118"><FONT FACE="Times New Roman" size="2"><STRONG>Proposed maximum
offering price<br>
  per
share</STRONG></FONT></TD>
<TD ALIGN="CENTER" width="110"><FONT FACE="Times New Roman" size="2"><STRONG>Proposed maximum
aggregate<br>
  &nbsp;offering
price</STRONG></FONT></TD>
<TD ALIGN="CENTER" width="110"><FONT FACE="Times New Roman" size="2"><STRONG>Amount of
registration fee</STRONG></FONT></TD></TR>
<TR VALIGN="TOP"><TD width="177"><FONT FACE="Times New Roman" size="2">Common Stock,<br>
    $ .10 par value ................</FONT></TD>
<TD ALIGN="CENTER" VALIGN="top" width="81">

<P><FONT FACE="Times New Roman" size="2"><br>
5,000,000</FONT></TD>
<TD ALIGN="CENTER" VALIGN="BOTTOM" width="118">
<font size="2">
<BR WP="BR2">$10.75(1)</font></TD>
<TD ALIGN="CENTER" VALIGN="BOTTOM" width="110">
<font size="2">
<BR WP="BR2">$53,750,000.00(1)</font></TD>
<TD ALIGN="CENTER" VALIGN="BOTTOM" width="110">
<font size="2">
<BR WP="BR2">$14,190.00</font></TD></TR>
<TR VALIGN="TOP"><TD width="177"><FONT FACE="Times New Roman" size="2">Preferred Stock Purchase Rights</FONT></TD>
<TD ALIGN="CENTER" VALIGN="BOTTOM" width="81"><FONT FACE="Times New Roman" size="2">5,000,000</FONT></TD>
<TD ALIGN="CENTER" VALIGN="BOTTOM" width="118"><FONT FACE="Times New Roman" size="2">(2)</FONT></TD>
<TD ALIGN="CENTER" VALIGN="BOTTOM" width="110"><FONT FACE="Times New Roman" size="2"> (2)</FONT></TD>
<TD ALIGN="CENTER" VALIGN="BOTTOM" width="110"><FONT FACE="Times New Roman" size="2">(2)</FONT></TD></TR></TABLE>

<BR WP="BR1">
<FONT FACE="Times New Roman">(1)&nbsp;&nbsp;&nbsp; Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act of 1933 on the basis
of the average of the high and low prices of the Common Shares reported on the New York Stock Exchange on
June 21, 2000.</FONT>

<P><FONT FACE="Times New Roman">(2)&nbsp;&nbsp; No additional consideration will be paid for the Preferred Stock Purchase Rights.</FONT></P>

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<hr size="6" noshade color="#000000">

<P><CENTER><STRONG>Part II</CENTER>
	</STRONG></P>

<P><STRONG><CENTER>Information Required in the Registration Statement</STRONG></CENTER>
</P>

<P><STRONG>Item 3.	Incorporation of Documents by Reference.</STRONG></P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The documents listed below, and all documents filed by Registrant pursuant to Sections
13(a), 13(c) 14 and 15(d) of the Securities Exchange Act of 1934 subsequent to the filing of this
Registration Statement for the Saks Incorporated 1997 Stock-Based Incentive Plan (the "Plan")
and prior to the filing of a post-effective amendment which indicates that all securities offered
have been sold or which deregisters all securities then remaining unsold, are deemed to be
incorporated by reference in this Registration Statement and to be part hereof from the date of
filing of this Registration Statement:</P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (a)&nbsp;&nbsp;&nbsp; The Registrant's Annual Report filed with the Securities Exchange Commission<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
("SEC") on April 27, 2000 on Form 10-K for the fiscal year ended January 30,
2000; </P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (b)&nbsp;&nbsp;&nbsp; The Registrant's Quarterly Report filed with the SEC on June 12, 2000 for the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
fiscal quarter ended April 29, 2000;</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (c)&nbsp;&nbsp;&nbsp; The
Registration Statement on Form 8-A filed March 26, 1998 in respect of the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Proffitt's Rights Agreement;&nbsp; and</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (d)&nbsp;&nbsp;&nbsp; The
information contained in &quot;Description of Proffitt's Capital Stock&quot; in
the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Registration Statement on Form S-4 (Reg. No. 333-17059) filed with the SEC<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
on July 29, 1998.</P>

<P><STRONG>Item 4.	Description of Securities</STRONG>.</P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable</P>

<P><STRONG>Item 5.	Interest of Named Experts and Counsel.</STRONG></P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable.</P>

<P><STRONG>Item 6.	Indemnification of Directors and Officers.</STRONG></P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The By-Laws of Registrant provide that Registrant shall indemnify to the full extent
authorized or permitted by the Tennessee Business Corporation Act any person made, or
threatened to be made, a party to any threatened, pending or completed action, suit or proceeding
(whether civil, criminal, administrative or investigative) by reason of the fact that such person,
or such person's testate or intestate, is or was an officer or director of Registrant or serves or
served as an officer or director of any other enterprise at the request of Registrant.</P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section 48-18-503 of the Tennessee Business Corporation Act provides for "mandatory
indemnification," unless limited by the charter, by a corporation against reasonable expenses
incurred by a director who is wholly successful, on the merits or otherwise, in the defense of any
proceeding to which the director was a party by reason of the director being or having been a
director of the corporation.  Section 48-18-504 of the Tennessee Business Corporation Act states
that a corporation may, in advance of the final disposition of a proceeding, reimburse reasonable
expenses incurred by a director who is a party to a proceeding if the director furnishes the
corporation with a written affirmation of the director's good faith belief that the director has met
the standard of conduct required by Section 48-18-502 of the Tennessee Business Corporation Act,
that the director will repay the advance if it is ultimately determined that such director did not
meet the standard of conduct required by Section 48-18-502 of the Tennessee Business
Corporation Act,  and that those making the decision to reimburse the director determine that the
facts then known would not preclude indemnification under the Tennessee Business Corporation
Act.  Section 48-18-507 of the Tennessee Business Corporation Act provides for mandatory
indemnification, unless limited by the charter, of officers pursuant to the provisions of Section 48-18-503 of the Tennessee Business  Corporation Act applicable to mandatory indemnification of
directors.</P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Registrant's By-Laws further provide that Registrant may purchase and maintain insurance
on behalf of any person who is or was or has agreed to become a director or officer of Registrant,
or is or was serving at the request of Registrant as a director or officer of another corporation,
partnership, joint venture, trust or other enterprise against any liability asserted against such
person and incurred by such person or on such person's behalf in any such capacity, or arising
out of such person's status as such, whether or not Registrant would have the power to indemnify
such person against such liability under the By-Laws, provided that such insurance is available
on acceptable terms as determined by a majority of Registrant's Board of Directors.</P>

<P><STRONG>Item 7.	Exemption from Registration Claimed.</STRONG></P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable.</P>

<P><STRONG>Item 8.	Exhibits.</STRONG></P>

<TABLE WIDTH="609">
<TR VALIGN="TOP"><TD ALIGN="center" width="94"><b><u>Exhibit No.</u></b></TD>
<TD width="490"><u><b>Document</b></u></TD>
</TR>
<TR VALIGN="TOP"><TD ALIGN="center" width="94">4.1</TD>
<TD width="490">Saks Incorporated 1997 Stock-Based Incentive Plan
as amended June 19, 2000</TD>
</TR>
<TR VALIGN="TOP"><TD ALIGN="center" width="94">5.1</TD>
<TD width="490">Opinion of Sommer &amp; Barnard, PC</TD>
</TR>
<TR VALIGN="TOP"><TD ALIGN="center" width="94">23.1</TD>
<TD width="490">Consent of PricewaterhouseCoopers LLP </TD>
</TR>
<TR VALIGN="TOP"><TD ALIGN="center" width="94">24.0</TD>
<TD width="490">Power of Attorney (on signature page)</TD>
</TR></TABLE>

<P><STRONG>Item 9.	Undertakings.</STRONG></P>

<P>	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned Registrant hereby undertakes:</P>

<blockquote>
<P>		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1)	To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

</blockquote>
<P>			&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(i)	To include any prospectus required by section 10(a)(3) of the
Securities Act of 1933;</P>

<blockquote>
<P>			&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(ii)	To reflect in the prospectus any facts or events arising after the
effective date of the Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a
fundamental change in the information set forth in the Registration Statement;</P>

<P>			&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(iii) To include any material information with respect to the plan of
distribution not previously disclosed in the Registration Statement or any material
change to such information in the Registration Statement;</P>

</blockquote>
<P><EM>Provided, however, </EM>that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration
Statement is on Form S-3 or Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the Registrant
pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the Registration Statement.</P>

<blockquote>
<P>		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2)	That, for the purpose of determining any liability under the Securities Act
of 1933, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof.</P>

<P>		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3)	To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the offering.</P>

<P>		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (4)	If the Registrant is a foreign private issuer, to file a post-effective
amendment to the Registration Statement to include any financial statements required by
Section 210.3-19 of this chapter at the start of any delayed offering or throughout a continuous
offering.  Financial statements and information otherwise required by Section 10(a)(3) of
the Act need not be furnished, <EM>provided</EM> that the Registrant includes in the prospectus, by
means of a post-effective amendment, financial statements required pursuant to this
paragraph (a)(4) and other information necessary to ensure that all other information in the
prospectus is at least as current as the date of those financial statements.</P>

<P>		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (5)	For the purposes of determining any liability under the Securities Act of
1933, each filing of the Registrant's annual report pursuant to Section 13(a) or Section
15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an
employee benefit plan pursuant to Section 15(d) of the Securities Exchange Act of 1934)
that is incorporated by reference in the Registration Statement shall be deemed to be a new
Registration Statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P>		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (6)	Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers, and controlling persons of the Registrant
pursuant to the foregoing provisions described in Item 15, or otherwise, the Registrant has
been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act and is, therefore,
unenforceable.  In the event that a claim for indemnification against such liabilities (other
than the payment by the Registrant of expenses incurred or paid by a director, officer or
controlling person of the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or  controlling person in connection with
the securities being registered, the Registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as
expressed in the Act and will be governed by the final adjudication of such issue.</P>

</blockquote>

<P><STRONG><CENTER>SIGNATURES</CENTER>
</STRONG></P>

<P>	<EM>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Registrant</EM>.  Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the
Undersigned, thereunto duly authorized, in the city of Birmingham, State of Alabama, on the
22nd day of June, 2000.</P>

<P>						&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Saks Incorporated</P>

<BR WP="BR1"><BR WP="BR2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
By: <u>		/s/ Brian J. Martin&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
&nbsp;&nbsp;&nbsp;</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Brian J. Martin<br>
							   <EM>&nbsp;&nbsp;&nbsp;</EM>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;							   <EM>Executive Vice President of Law</EM>
<P><FONT FACE="Times New Roman"><CENTER><STRONG>POWER OF ATTORNEY</STRONG></CENTER>
</FONT></P>

<P><FONT FACE="Times New Roman">	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below constitutes and appoints Brian J. Martin and Julia A. Bentley, and each of them, his or her true
and lawful attorney-in-fact and agent with full power of substitution for him or her in his or her
name, place and stead, in any and all capacities to sign any and all amendments (including pre-effective and post-effective amendments) to this Registration Statement, and to file the same with
all exhibits thereto and other documents in connection therewith, including any Registration
Statement filed pursuant to Rule 462(b) under the Securities Act of 1933, with the Securities and
Exchange Commission, grants unto said attorneys-in-fact and agents full power and authority to do
and perform each and every act and thing requisite and necessary to be done in and about the
premises, as fully as to all intents and purposes as he or she might or could do in person, and hereby
ratifies and confirms all that said attorneys-in-fact and agents or their or his or her substitute or
substitutes may lawfully do or cause to be done by virtue hereof.</FONT></P>

<P><FONT FACE="Times New Roman">	&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed on June 22, 2000 by the following persons in the capacities indicated.</FONT></P>

<TABLE WIDTH="568" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF">
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ R. Brad Martin</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Chairman of the Board and</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">     R. Brad Martin</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Chief Executive Officer<br>
  (Principal Executive Officer)</FONT>

  </TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ Ronald deWaal</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     Ronald deWaal</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Vice Chairman and Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ Douglas E. Coltharp</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Executive Vice President and</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">     Douglas E. Coltharp</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Chief Financial Officer</FONT></P>

<P><FONT FACE="Times New Roman">(Principal Financial Officer)</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ Donald E. Wright</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Senior Vice President of Finance</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">     Donald E. Wright</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman"> and Chief Accounting Officer<br>
  (Principal Accounting Officer)</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ Bernard E. Bernstein</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">    Bernard E. Bernstein</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ Stanton J. Bluestone</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">   Stanton J. Bluestone</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ John W. Burden, III</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">    John W. Burden, III</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ James A. Coggin</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">    James A. Coggin</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">    Julius W. Erving</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     Michael S. Gross</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     Donald E. Hess</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ G. David Hurd</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     G. David Hurd</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ Philip B. Miller</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     Philip B. Miller</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ Robert M. Mosco</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     Robert M. Mosco</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ C. Warren Neel</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     C. Warren Neel</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     Stephen I. Sadove</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ Marguerite W. Sallee</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     Marguerite W. Sallee</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<tr>
  <TD ALIGN="CENTER" width="284"><FONT FACE="Times New Roman">/s/ Christopher J. Stadler</FONT></TD>
<TD ALIGN="CENTER" width="270"></TD>
</tr>
<tr>
  <TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     Christopher J. Stadler</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD>
</tr>
<tr>
  <TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD>
</tr>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></TD>
<TD ALIGN="CENTER" width="270"></TD></TR>
<TR VALIGN="TOP"><TD ALIGN="CENTER" width="284"></FONT><FONT FACE="Times New Roman">     Gerald Tsai, Jr.</FONT></TD>
<TD ALIGN="CENTER" width="270"><FONT FACE="Times New Roman">Director</FONT></TD></TR></TABLE>
&nbsp;
<P><CENTER>INDEX TO EXHIBITS FILED<br>
TO REGISTRATION STATEMENT ON<br>
FORM S-8 OF SAKS INCORPORATED</CENTER>
</P>

<TABLE WIDTH="613">
<TR VALIGN="TOP"><TD width="99" align="center">	<b><u><br>
    Exhibit No.</u></b></TD>
<TD width="386"><b><u><br>
  Description</u></b></TD>
<TD width="108" align="center"><b>Sequentially <u>Number Pages</u></b></TD></TR>
<TR VALIGN="TOP"><TD width="99" align="center">	4.1</TD>
<TD width="386">Saks Incorporated 1997 Stock-Based Incentive Plan as
amended June 22, 2000</TD>
<TD width="108" align="center"></TD></TR>
<TR VALIGN="TOP"><TD width="99" align="center">	5.1</TD>
<TD width="386">Opinion of Sommer &amp; Barnard, PC </TD>
<TD width="108" align="center"></TD></TR>
<TR VALIGN="TOP"><TD width="99" align="center">	23.1</TD>
<TD width="386">Consent of PricewaterhouseCoopers LLP </TD>
<TD width="108" align="center"></TD></TR>
<TR VALIGN="TOP"><TD width="99" align="center">	24</TD>
<TD width="386">Power of Attorney (on signature page)</TD>
<TD width="108" align="center"></TD></TR></TABLE>

<P>&nbsp;</P>

</body>

</HTML>
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{"company-data": {"conformed-name": "SAKS INC", "cik": "0000812900", "assigned-sic": "5311", "irs-number": "620331040", "state-of-incorporation": "TN", "fiscal-year-end": "0201"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-39970", "film-number": "659779"}, "business-address": {"street1": "750 LAKESHORE PARKWAY", "city": "BIRMINGHAM", "state": "AL", "zip": "35211", "phone": "2059404000"}, "mail-address": {"city": "ALCOA", "state": "TN", "zip": "37701"}, "former-company": {"former-conformed-name": "PROFFITTS INC", "date-changed": "19920703"}}
SECURITIES AND EXCHANGE COMMISSION WASHINGTON
As filed with the Securities and Exchange
Commission on June 23, 2000
Registration No. 333-___________
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC  20549
FORM S-8
REGISTRATION STATEMENT UNDER THE
SECURITIES ACT OF 1933
SAKS INCORPORATED
(Exact Name of Registrant as Specified in Its Charter)
Tennessee
(State or Other Jurisdiction of Incorporation)
62-0331040
(IRS Employer Identification No.)
750 Lakeshore Parkway
Birmingham, Alabama
(Address of Principal Executive Offices)
35211
(Zip Code)
Saks Incorporated 1997 Stock-Based Incentive Plan
(Full Title of Plan)
R. Brad Martin
Chairman of the Board and Cheif Executive Officer
Saks Incorporated
750 Lakeshore Parkway
Birmingham, Alamaba  35211
(Name and Address of Agent for Service of Process)
(205) 940-4000
(Telephone Number, Including Area Code, of Agent For Service)
Copies to:
Philip L. McCool, Esq.
Sommer & Barnard, PC
4000 Bank One Tower
111 Monument Circle
Indianapolis, Indiana  46204-5198
Brian J. Martin, Esq.
Saks Incorporated
750 Lakeshore Parkway
Birmingham, Alabama  35211
CALCULATION OF REGISTRATION FEE
Title of each class of
securities to be registered
Amount to be
registered
Proposed maximum
offering price
per
share
Proposed maximum
aggregate
offering
price
Amount of
registration fee
Common Stock,
$ .10 par value ................
5,000,000
$10.75(1)
$53,750,000.00(1)
$14,190.00
Preferred Stock Purchase Rights
5,000,000
(2)
(2)
(2)
(1)    Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act of 1933 on the basis
of the average of the high and low prices of the Common Shares reported on the New York Stock Exchange on
June 21, 2000.
(2)   No additional consideration will be paid for the Preferred Stock Purchase Rights.
Part II
Information Required in the Registration Statement
Item 3.	Incorporation of Documents by Reference.
The documents listed below, and all documents filed by Registrant pursuant to Sections
13(a), 13(c) 14 and 15(d) of the Securities Exchange Act of 1934 subsequent to the filing of this
Registration Statement for the Saks Incorporated 1997 Stock-Based Incentive Plan (the "Plan")
and prior to the filing of a post-effective amendment which indicates that all securities offered
have been sold or which deregisters all securities then remaining unsold, are deemed to be
incorporated by reference in this Registration Statement and to be part hereof from the date of
filing of this Registration Statement:
(a)    The Registrant's Annual Report filed with the Securities Exchange Commission
("SEC") on April 27, 2000 on Form 10-K for the fiscal year ended January 30,
2000;
(b)    The Registrant's Quarterly Report filed with the SEC on June 12, 2000 for the
fiscal quarter ended April 29, 2000;
(c)    The
Registration Statement on Form 8-A filed March 26, 1998 in respect of the
Proffitt's Rights Agreement;  and
(d)    The
information contained in "Description of Proffitt's Capital Stock" in
the
Registration Statement on Form S-4 (Reg. No. 333-17059) filed with the SEC
on July 29, 1998.
Item 4.	Description of Securities
.
Not applicable
Item 5.	Interest of Named Experts and Counsel.
Not applicable.
Item 6.	Indemnification of Directors and Officers.
The By-Laws of Registrant provide that Registrant shall indemnify to the full extent
authorized or permitted by the Tennessee Business Corporation Act any person made, or
threatened to be made, a party to any threatened, pending or completed action, suit or proceeding
(whether civil, criminal, administrative or investigative) by reason of the fact that such person,
or such person's testate or intestate, is or was an officer or director of Registrant or serves or
served as an officer or director of any other enterprise at the request of Registrant.
Section 48-18-503 of the Tennessee Business Corporation Act provides for "mandatory
indemnification," unless limited by the charter, by a corporation against reasonable expenses
incurred by a director who is wholly successful, on the merits or otherwise, in the defense of any
proceeding to which the director was a party by reason of the director being or having been a
director of the corporation.  Section 48-18-504 of the Tennessee Business Corporation Act states
that a corporation may, in advance of the final disposition of a proceeding, reimburse reasonable
expenses incurred by a director who is a party to a proceeding if the director furnishes the
corporation with a written affirmation of the director's good faith belief that the director has met
the standard of conduct required by Section 48-18-502 of the Tennessee Business Corporation Act,
that the director will repay the advance if it is ultimately determined that such director did not
meet the standard of conduct required by Section 48-18-502 of the Tennessee Business
Corporation Act,  and that those making the decision to reimburse the director determine that the
facts then known would not preclude indemnification under the Tennessee Business Corporation
Act.  Section 48-18-507 of the Tennessee Business Corporation Act provides for mandatory
indemnification, unless limited by the charter, of officers pursuant to the provisions of Section 48-18-503 of the Tennessee Business  Corporation Act applicable to mandatory indemnification of
directors.
Registrant's By-Laws further provide that Registrant may purchase and maintain insurance
on behalf of any person who is or was or has agreed to become a director or officer of Registrant,
or is or was serving at the request of Registrant as a director or officer of another corporation,
partnership, joint venture, trust or other enterprise against any liability asserted against such
person and incurred by such person or on such person's behalf in any such capacity, or arising
out of such person's status as such, whether or not Registrant would have the power to indemnify
such person against such liability under the By-Laws, provided that such insurance is available
on acceptable terms as determined by a majority of Registrant's Board of Directors.
Item 7.	Exemption from Registration Claimed.
Not applicable.
Item 8.	Exhibits.
Exhibit No.
Document
4.1
Saks Incorporated 1997 Stock-Based Incentive Plan
as amended June 19, 2000
5.1
Opinion of Sommer & Barnard, PC
23.1
Consent of PricewaterhouseCoopers LLP
24.0
Power of Attorney (on signature page)
Item 9.	Undertakings.
The undersigned Registrant hereby undertakes:
(1)	To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)	To include any prospectus required by section 10(a)(3) of the
Securities Act of 1933;
(ii)	To reflect in the prospectus any facts or events arising after the
effective date of the Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a
fundamental change in the information set forth in the Registration Statement;
(iii) To include any material information with respect to the plan of
distribution not previously disclosed in the Registration Statement or any material
change to such information in the Registration Statement;
Provided, however,
that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration
Statement is on Form S-3 or Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the Registrant
pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the Registration Statement.
(2)	That, for the purpose of determining any liability under the Securities Act
of 1933, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof.
(3)	To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the offering.
(4)	If the Registrant is a foreign private issuer, to file a post-effective
amendment to the Registration Statement to include any financial statements required by
Section 210.3-19 of this chapter at the start of any delayed offering or throughout a continuous
offering.  Financial statements and information otherwise required by Section 10(a)(3) of
the Act need not be furnished,
provided
that the Registrant includes in the prospectus, by
means of a post-effective amendment, financial statements required pursuant to this
paragraph (a)(4) and other information necessary to ensure that all other information in the
prospectus is at least as current as the date of those financial statements.
(5)	For the purposes of determining any liability under the Securities Act of
1933, each filing of the Registrant's annual report pursuant to Section 13(a) or Section
15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an
employee benefit plan pursuant to Section 15(d) of the Securities Exchange Act of 1934)
that is incorporated by reference in the Registration Statement shall be deemed to be a new
Registration Statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering thereof.
(6)	Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers, and controlling persons of the Registrant
pursuant to the foregoing provisions described in Item 15, or otherwise, the Registrant has
been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act and is, therefore,
unenforceable.  In the event that a claim for indemnification against such liabilities (other
than the payment by the Registrant of expenses incurred or paid by a director, officer or
controlling person of the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or  controlling person in connection with
the securities being registered, the Registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as
expressed in the Act and will be governed by the final adjudication of such issue.
SIGNATURES
The Registrant
.  Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the
Undersigned, thereunto duly authorized, in the city of Birmingham, State of Alabama, on the
22nd day of June, 2000.
Saks Incorporated
By:
/s/ Brian J. Martin
Brian J. Martin
Executive Vice President of Law
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below constitutes and appoints Brian J. Martin and Julia A. Bentley, and each of them, his or her true
and lawful attorney-in-fact and agent with full power of substitution for him or her in his or her
name, place and stead, in any and all capacities to sign any and all amendments (including pre-effective and post-effective amendments) to this Registration Statement, and to file the same with
all exhibits thereto and other documents in connection therewith, including any Registration
Statement filed pursuant to Rule 462(b) under the Securities Act of 1933, with the Securities and
Exchange Commission, grants unto said attorneys-in-fact and agents full power and authority to do
and perform each and every act and thing requisite and necessary to be done in and about the
premises, as fully as to all intents and purposes as he or she might or could do in person, and hereby
ratifies and confirms all that said attorneys-in-fact and agents or their or his or her substitute or
substitutes may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed on June 22, 2000 by the following persons in the capacities indicated.
/s/ R. Brad Martin
Chairman of the Board and
R. Brad Martin
Chief Executive Officer
(Principal Executive Officer)
/s/ Ronald deWaal
Ronald deWaal
Vice Chairman and Director
/s/ Douglas E. Coltharp
Executive Vice President and
Douglas E. Coltharp
Chief Financial Officer
(Principal Financial Officer)
/s/ Donald E. Wright
Senior Vice President of Finance
Donald E. Wright
and Chief Accounting Officer
(Principal Accounting Officer)
/s/ Bernard E. Bernstein
Bernard E. Bernstein
Director
/s/ Stanton J. Bluestone
Stanton J. Bluestone
Director
/s/ John W. Burden, III
John W. Burden, III
Director
/s/ James A. Coggin
James A. Coggin
Director
Julius W. Erving
Director
Michael S. Gross
Director
Donald E. Hess
Director
/s/ G. David Hurd
G. David Hurd
Director
/s/ Philip B. Miller
Philip B. Miller
Director
/s/ Robert M. Mosco
Robert M. Mosco
Director
/s/ C. Warren Neel
C. Warren Neel
Director
Stephen I. Sadove
Director
/s/ Marguerite W. Sallee
Marguerite W. Sallee
Director
/s/ Christopher J. Stadler
Christopher J. Stadler
Director
Gerald Tsai, Jr.
Director
INDEX TO EXHIBITS FILED
TO REGISTRATION STATEMENT ON
FORM S-8 OF SAKS INCORPORATED
Exhibit No.
Description
Sequentially
Number Pages
4.1
Saks Incorporated 1997 Stock-Based Incentive Plan as
amended June 22, 2000
5.1
Opinion of Sommer & Barnard, PC
23.1
Consent of PricewaterhouseCoopers LLP
24
Power of Attorney (on signature page)