UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K
CURRENT REPORT

Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report: September 18, 2007
(Date of earliest event reported)

THE KROGER CO.
(Exact name of registrant as specified in its charter)

An Ohio Corporation   No. 1-303  31-0345740 
(State or other jurisdiction of incorporation)   (Commission File Number)  (IRS Employer Number) 
  
   1014 Vine Street Cincinnati, OH 45201   
   (Address of principal executive offices)   
  
   Registrant’s telephone number: (513) 762-4000   

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d -2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e -4(c))



Section 2—Financial Information 
 
Item 2.02  Results of Operations and Financial Condition. 
 
  On September 18, 2007, the Company released its earnings for second quarter 2007. Attached hereto as Exhibit 99.1, and filed herewith, is the text of that release.
 
Section 9—Financial Statements and Exhibits 
 
Item 9.01         Financial Statements and Exhibits. 
 
  (d)      Exhibits: 
 
  99.1   Earnings release for second quarter 2007, filed herewith. 


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

  THE KROGER CO. 
 
September 18, 2007  By:      /s/ Paul Heldman 
  
    Paul Heldman 
    Executive Vice President, 
    Secretary and General Counsel 



EXHIBIT INDEX
Exhibit No.          Exhibit 
99.1  Earnings release for second quarter 2007, filed herewith.