Item 4. Controls and Procedures.

The Chief Executive Officer and the Chief Financial Officer, together with a disclosure review committee appointed by the Chief Executive Officer, evaluated Kroger’s disclosure controls and procedures as of the quarter ended May 21, 2005. Based on that evaluation, Kroger’s Chief Executive Officer and Chief Financial Officer concluded that Kroger’s disclosure controls and procedures were effective as of the end of the period covered by this report.

As of January 29, 2005, we did not maintain effective controls over the determination of deferred income tax balances related to a business combination. As of May 21, 2005, we have fully remediated this material weakness in internal control over financial reporting. Specifically, we implemented controls over the processes and procedures in calculating deferred income tax liabilities related to the business combination to ensure that the deferred income tax liabilities and allocated goodwill were fairly stated in accordance with generally accepted accounting principles.