Smiths Food & Drug Centers Inc – ‘10-K’ for 12/31/94 – EX-23.1

As of:  Thursday, 3/30/95   ·   For:  12/31/94   ·   Accession #:  850309-95-1   ·   File #:  1-10252

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        From 10-K for Year Ended December 31, 1994            19±    89K 
 4: EX-10.10    Material Contract                                     10±    38K 
 2: EX-10.2     Material Contract                                      1      7K 
 3: EX-10.8     Material Contract                                      4±    18K 
 5: EX-13.1     Annual or Quarterly Report to Security Holders        18±    77K 
 6: EX-23.1     Consent of Experts or Counsel                          1      6K 
 7: EX-27       Financial Data Schedule (Pre-XBRL)                     1      6K 

EX-23.1   —   Consent of Experts or Counsel

                                                      EXHIBIT 23.1

CONSENT OF ERNST & YOUNG, INDEPENDENT AUDITORS      

We consent to the incorporation by reference in this Annual Report (Form 10-    
K) of Smith's Food & Drug Centers, Inc. of our report dated January 24,         
1995, included in the 1994 Annual Report to Stockholders of Smith's Food &      
Drug Centers, Inc.                                                              

We consent to the incorporation by reference in the Registration Statements     
(Forms S-8 No.33-48627 and No.33-56966 and Form S-3, No.33-51097)               
pertaining to the Smith's Food & Drug Centers, Inc. Amended and Restated        
1989 Stock Option Plan, the Smith's Food & Drug Centers, Inc. 1993 Employee     
Stock Purchase Plan, and the Smith's Food & Drug Centers, Inc. Pass Through     
Certificates of our report dated January 24, 1995, with respect to the          
consolidated financial statements of Smith's Food & Drug Centers, Inc.          
incorporated by reference, in this Annual Report (Form 10-K) for the fiscal     
year ended December 31, 1994.                                                   

             ERNST & YOUNG

Salt Lake City, Utah                                                            
March 27, 1995                                                                  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing		Date		Other Filings
Filed on:		3/30/95
		3/27/95
		1/24/95
For Period End:		12/31/94		DEF 14A
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