<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<TEXT>

                                                       Executed
Copy
                     SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549
                                  Form 10-K
                    ANNUAL REPORT PURSUANT TO SECTION 13
            OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
                                    
For the fiscal year                        Commission file number 1-4141
ended February 25, 1995

                THE GREAT ATLANTIC & PACIFIC TEA COMPANY, INC.
         (Exact name of registrant as specified in its charter)
                                    
                     MARYLAND                          13-1890974
            (State or other jurisdiction of        (I.R.S. Employer
             incorporation or organization)         Identification No.)

            2 Paragon Drive, Montvale, New Jersey                07645
            (Address of principal executive offices)        (Zip Code)

Registrant's telephone number, including area code        201-573-9700

Securities registered pursuant to Section 12 (b) of the Act:

                                                  Name of each exchange on
Title of each class                                  which registered

Common Stock - $1 par value                       New York Stock Exchange

Securities registered pursuant to Section 12 (g) of the Act:

                                  None
                            (Title of Class)
                                    
Indicate  by  check  mark whether the Registrant (1) has filed  all
reports
required to be filed by Section 13 or 15 (d) of the Securities Exchange
Act of  1934 during the preceding 12 months (or for such shorter period
that the registrant  was required to file such reports), and (2) has been
subject  to such filing requirements for the past 90 days.

                                                  Yes   X     No

Indicate by check mark if disclosure of delinquent filers pursuant to Item
405 of Regulation S-K is not contained herein, and will not be contained,
to the best of registrant's knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form 10-K or any
amendment to this Form 10-K. [ X ]

The aggregate market value of the voting stock held by non-affiliates of
the Registrant at May 11, 1995 was $960,285,867.


The number of shares of common stock outstanding at May 11, 1995 was
38,220,333.


                   Documents Incorporated by Reference
                                    
The information required by Part I, Items 1 (d) and 3, and Part II, Items
5, 6,  7  and 8 are incorporated by reference from the Registrant's 1994
Annual Report to Shareholders.  The Registrant has filed with the S.E.C.
since  the close  of its last fiscal year ended February 25,  1995, a
definitive  proxy statement. Certain information required by Part III,
Items 10, 11, 12 and 13
is incorporated by reference from the proxy statement in this Form 10-K.



PART I

ITEM 1.  Business

General

The Great Atlantic & Pacific Tea Company, Inc. ("A&P" or the "Company") is
engaged in the retail food business.  The Company operates approximately
1,108 stores averaging 32,900 square feet per store.  On the basis of
reported sales for fiscal 1994, the Company believes that it had the
eighth largest sales volume of any retail food chain in the United States
and the largest market share in metropolitan New York and Detroit and in
the Province of Ontario, the Company's largest single markets in the
United States and Canada.


Operating under the trade names A&P, Super Fresh, Sav-A-Center, Family
Mart, Farmer Jack, Kohl's, Food Emporium, Waldbaum's, Food Mart, Food
Bazaar, Miracle Food Mart, Ultra Mart, Futurestore, Dominion and Compass
Foods, the Company sells groceries, meats, fresh produce and other items
commonly offered in supermarkets.  In addition, many stores have bakery,
delicatessen, fresh fish and cheese departments.  National, regional and
local brands are sold as well as private label merchandise and generic
(nonbranded) products.  In support of its retail operations, the Company
also operates two coffee roasting plants, three bakeries, one delicatessen
food kitchen, an ice cream plant and (until April 16, 1995 through a joint
venture) a dairy.  The products processed in these facilities are sold
under the Company's own brand names which include America's Choice, Master
Choice, Health Pride, Eight O'Clock, Bokar, Royale, Savings Plus, Jane
Parker, and Wesley's Quaker Maid.  All products produced by A&P's food
processing operations are sold in Company stores.  A&P also sells its
coffee and ice cream products to unaffiliated retail outlets outside of
its marketing areas.


Building upon a broad base of A&P supermarkets, the Company has expanded
and diversified within the retail food business through the acquisition of
other supermarket chains and the development of several alternative store
types. The Company now operates its stores with merchandise, pricing and
identities tailored to appeal to different segments of the market,
including buyers seeking gourmet and ethnic foods, unusual produce, a wide
variety of premium quality private label goods and health and beauty aids
along with the array of traditional grocery products.


Modernization of Facilities


The Company is engaged in a continuing program of modernizing its
corporate operations and retail stores.  During fiscal 1994, the Company
expended approximately $215 million for capital projects.  The Company's
plans for fiscal 1995 anticipate capital expenditures of approximately
$205 million which include the opening of 25 new supermarkets and 2 new
liquor stores, the remodeling or expansion of 51 stores and converting the
format of 41 Canadian stores.  As usual, the Company is currently
developing plans for additional stores to be opened in the following
fiscal year.


Sources of Supply

The Company obtains the merchandise sold in its stores from a variety of
suppliers located primarily in the United States and Canada.  The Company
has long-standing and satisfactory relationships with its suppliers.

The Company maintains processing facilities which produce coffee, dairy
and deli products and certain baked goods.  The ingredients for coffee
products
are purchased principally from Brazilian and Central American sources.
Other ingredients are obtained from domestic suppliers.
Employees

As of the close of fiscal 1994, the Company had approximately 92,000
employees, of which 69% were employed on a part-time basis.  Approximately
88% of the Company's employees are covered by union contracts.

Competition

The supermarket business is highly competitive throughout the marketing
areas served by the Company and is generally characterized by low profit
margins on sales with earnings primarily dependent upon rapid inventory
turnover, effective cost controls and the ability to achieve high sales
volume.  The Company competes for sales and store locations with a number
of national and regional chains as well as with many independent and
cooperative stores and markets.

Foreign Operations

The information required is contained in the 1994 Annual Report to
Shareholders on pages 24 and 28 and is herein incorporated by reference.

ITEM 2.  Properties


At February 25, 1995, the Company operated 1,108 retail stores.
Approximately 8% of the Company's stores are owned, while the remainder
are leased.  These stores are geographically located as follows:


          New England States:
            Connecticut.............    62
            Maine...................     2
            Massachusetts...........    28
            New Hampshire...........     1
            Rhode Island............     5
            Vermont.................     3
                                       ---
              Total...............     101
              
              
         Middle Atlantic States:
            District of Columbia....     1
            Delaware................     9
            Maryland..............      51
            New Jersey..............   115
            New York................   196
            Pennsylvania............    48
                                       ---
              Total...............     420
              
              
           Mid-Western States:
            Michigan................   100
            Wisconsin...............    56
                                       ---
              Total.................   156
              
              
          Southern States:
            Alabama.................     7
            Georgia.................    46
            Kentucky................     2
            Louisiana...............    32
            Mississippi.............     6
            North Carolina..........    29
            South Carolina..........    13
            Virginia................    53
            West Virginia...........     8
                                       ---
              Total.................   196
              Total United States...   873


          Ontario, Canada...........   235
                                     -----
             Total Stores..........  1,108
                                     =====
                                     
                                     
                                     
The total area of all retail stores is approximately 36.4 million square
feet averaging 32,900 square feet per store.  The stores built by the
Company over the past several years and those planned for fiscal 1995,
generally range in size from 50,000 to 65,000 square feet, of which
approximately 65% to 70% is utilized as selling area.

The Company operates two coffee roasting plants, three bakeries, one
delicatessen food kitchen, an ice cream plant and (until April 16, 1995
through a joint venture) a dairy in the United States and Canada.  In
addition, the Company maintains warehouses which service its store
network.

The net book value of real estate pledged as collateral for all mortgage
loans amounted to approximately $43 million as of February 25, 1995.

ITEM 3.  Legal Proceedings

The information required is contained in the 1994 Annual Report to
Shareholders on page 28 and is herein incorporated by reference.

ITEM 4.  Submission of Matters to a Vote of Security Holders

There were no matters submitted to a vote of security holders during the
fourth quarter of fiscal 1994.


PART II

ITEM  5.   Market  for  the Registrant's Common Stock and  Related
Security Holder Matters

The information required is contained in the 1994 Annual Report to
Shareholders on pages 29, 31 and 33 and is herein incorporated by
reference.

ITEM 6.  Selected Financial Data

The information required is contained on page 31 of the 1994 Annual Report
to Shareholders and is herein incorporated by reference.

ITEM 7.  Management's Discussion and Analysis

The information required is contained in the 1994 Annual Report to
Shareholders on pages 15 through 18 and is herein incorporated by
reference.

ITEM 8.  Financial Statements and Supplementary Data

(a)  Financial Statements: The financial statements required to be filed
hereunder are described in Part IV, Item 14 of this report.  Except for
the
pages included herein by reference, the Company's 1994 Annual Report to
Shareholders is not deemed to be filed as part of this report.
(b)  Selected Quarterly Financial Data: The information required is
contained on page 29 of the 1994 Annual Report to Shareholders and is
herein incorporated by reference.
ITEM  9.   Changes in and Disagreements with Accountants on  Accounting
and Financial Disclosure
Not applicable.


PART III

ITEMS 10 and 11.  Directors and Executive Officers of the Registrant and
                  Executive Compensation
                  
Executive Officers of the Company

        Name             Age        Current Position
  James Wood..........    65  Chairman of the Board
                                and Chief Executive Officer
  Fred Corrado........    55  Vice Chairman of the Board,
                                Chief Financial Officer and Treasurer
  Christian W.E. Haub.    30  President and Chief Operating Officer
  Peter J. O'Gorman...    56  Executive Vice President -
                                Development and Strategic Planning
  Gerald L. Good......    52  Executive Vice President - Marketing and
                              Merchandising
  George Graham.......    45  Senior Vice President -
                                Chief Merchandising Officer
  J. Wayne Harris.....    56  Senior Vice President and
                                Chief Operating Officer,
                                U.S. Operations
  John D. Moffatt         47  Chairman and Chief Executive Officer -
                                The Great Atlantic & Pacific Company
                                of Canada, Limited
  Ivan K. Szathmary...    58  Senior Vice President and
                                Chief Services Officer
  Robert G. Ulrich....    60  Senior Vice President and General Counsel


Corporate officers of the Company are elected annually and serve at the
pleasure of the Board of Directors; each of the executive officers, with
the exception of Mr. Moffatt, is a corporate officer.

Mr. Wood was elected Chairman of the Board and Chief Executive Officer on
April 29, 1980.  From December 1988 to December 1993 and at other prior
times he also served as President.  He is Chairman of the Executive
Committee and is an ex officio member of the Finance and Retirement
Benefits Committees of the Board.

Mr. Corrado was elected to the Board of Directors of the Company on
December 4, 1990 and as Vice Chairman of the Board on October 6, 1992.
Prior to becoming Vice Chairman, he was Executive Vice President.  He has
served as Chief Financial Officer since joining the Company in January
1987. He also served as Treasurer of the Company in 1987 and was re-
elected Treasurer on April 18, 1989.

Mr. Haub was elected President of the Company on December 7, 1993.  He has
served as a director since December 3, 1991 and is a member of the Finance
Committee.  During the past 5 years and prior to assuming his present
position he served as Corporate Vice President, Development and Strategic
Planning, and prior to joining the Company in 1991, Mr. Haub was a partner
in the investment banking firm. Global Reach, which he had joined from the
investment banking firm of Dillon Read & Co., Inc. in New York City.
Prior thereto, in 1989 he received his MBA from the University of
Economics in Vienna, Austria and between 1985 and 1989 he was a member of
the Supervisory Board of LOWA Warenhandel Gesellschaft mbH, an affiliate
of Tengelmann.

Mr. O'Gorman was elected Executive Vice President - Development and
Strategic Planning in 1991. During the past five years and prior to
assuming his present position, he was successively Senior Vice President
Development and Marketing and Executive Vice President - Development.

Mr. Good was elected Senior Vice President in March 1992.  During the past
five years and prior to assuming his present position he served as Senior
Vice President and Chairman, The Great Atlantic & Pacific Company of
Canada, Limited and as Senior Vice President - Field Administration and as
Vice President - Chief Administrative Officer.  Prior to returning to the
Company in October 1990, he had been President, International Business
Interiors, Inc.

Mr. Graham was elected Senior Vice President - Chief Merchandising Officer
in March 1990.  During the past five years and prior to assuming his
present position he was President, Metro Group.

Mr. Harris, Chairman, Waldbaum's Inc., was appointed Chief Operating
Officer, U.S. Operations in May 1995.  Prior, thereto, he was Senior Vice
President - Northeast Operations and Corporate Vice President -
Operations.  During the past five years and prior to joining the Company
in September 1992, he was Group President, Cincinnati/Dayton marketing
area of the Kroger Company.

Mr. Moffatt was elected Chairman and Chief Executive Officer of The Great
Atlantic & Pacific Company of Canada, Limited effective upon his hire on
September 1, 1994.  Prior thereto and during the last five years he was
president of Cott Corporation's Control Brands Division in Ontario, and
from January 1989 to November 1992 he was President, Eastern Division,
First National Supermarkets in Windsor Locks, Connecticut.

Dr. Szathmary was elected Senior Vice President and Chief Services Officer
in July 1986.

Mr. Ulrich was elected Senior Vice President and General Counsel of the
Company in April 1981.

In addition to the listed officers, Messrs. Ernest H. Berthold, age 64,
and Michael J. Larkin, age 53, were executive officers during fiscal year
1994.

Mr. Berthold was elected Vice President and Assistant to the Chief
Executive Officer on July 12, 1988 and served in that capacity until his
retirement on March 1, 1995.

Mr. Larkin was elected Executive Vice President - Operations in March
1990. Prior thereto, he served as Executive Vice President and Chief
Operating Officer.  He resigned from the Company to pursue other
opportunities on April 21, 1995.

The Company has filed with the Commission since the close of its fiscal
year ended February 25, 1995 a definitive proxy statement pursuant to
Regulation 14A, involving the election of directors.  Accordingly, the
information required in Items 10 and 11, except as provided above, appears
on pages 1 through 12 and is incorporated by reference from the proxy
statement.

ITEM 12.  Security Ownership of Certain Beneficial Owners and Management

The information required is contained in the Company's 1994 definitive
proxy statement on pages 1 and 5 and is herein incorporated by reference.

ITEM 13.  Certain Relationships and Related Transactions

The information required is contained in the Company's 1994 definitive
proxy statement on pages 1 and 6 and is herein incorporated by reference.
PART IV

ITEM 14.  Exhibits, Financial Statement Schedules and Reports on Form 8-K

  (a) Documents filed as part of this report

   1) Financial Statements:  The financial statements required by Item 8
      are included  in  the  fiscal  1994 Annual Report  to  Shareholders.
      The following required items, appearing on pages 19 through 30 of
      the 1994 Annual Report to Shareholders, are herein incorporated by
      reference:
      
      
      Statements of Consolidated Operations
      Statements of Consolidated Shareholders'
      Equity Consolidated Balance Sheets
      Statements of Consolidated Cash Flows
      Notes to Consolidated Financial
      Statements Independent Auditors' Report
      
   2) Financial Statement Schedules are omitted because they are not
      required or do not apply, or the information is included elsewhere
      in the financial statements or notes thereto.
   3) Exhibits:
       Exhibit                                    Incorporation by
reference
       Numbers    Description                       (If applicable)

          2)      Not Applicable
          3)      Articles of Incorporation
                  and By-Laws
                  a) Articles of Incorporation    Exhibit 3)a) to Form 10-K
                     as amended through           for fiscal year ended
                     July 1987                    February 27, 1988
                  b) By-Laws as amended through   Exhibit 3)b) to Form 10-K
                     March 1989                   for fiscal year ended
                                                  February 25, 1989

          4)      Instruments defining the        Exhibit A to Form 10-Q
                  rights of security holders,     for the quarter ended
                  including indentures            August 27, 1977; and
                                                  Registration Statement
                                                  No. 33-14624 on Form S-3
                                                  filed May 29, 1987
                                                  
          9)      Not Applicable

         10)      Material Contracts
                  a) Management Compensation      Exhibit 10)b) to Form 10-K
                     Agreements                   for the fiscal years ended
                                                  February 25, 1989,
                                                  February 24, 1990 and
                                                  February 29, 1992,and
                                                  Exhibit 10)a) for the
                                                  fiscal year ended
                                                  February 26, 1994 and
                                                  attached
                                                  
                  b) Supplemental Executive       Exhibit 10)b) to Form 10-K
                     Retirement Plan, amended     for the fiscal year ended
                     and restated                 February 27, 1993


                  c) 1975 Stock Option Plan,      Exhibit 10) to Form 10-K
                     as amended                   for the fiscal year ended
                                                  February 23, 1985

                  d) 1984 Stock Option Plan,      Exhibit 10)e) to Form 10-K
                     as amended                   for the fiscal year ended
                                                  February 23, 1991

                  e) 1994 Stock Option Plan

                  f) 1994 Stock Option Plan
                     for Non-Employee Directors

         11)      Not Applicable

         12)      Not Applicable

         13)      1994 Annual Report to Shareholders

         18)      Not Applicable

         21)      Subsidiaries of Registrant

         22)      Not Applicable

         23)      Independent Auditors' Consent

         24)      Not Applicable

         27)      Financial Data Schedule

         28)      Not Applicable




  (b) Reports on Form 8-K

      No reports on Form 8-K were filed for the fiscal year ended February
      25, 1995.
      
SIGNATURES

Pursuant to the requirements of Section 13 or 15 (d) of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned, thereunto duly authorized.


                              The Great Atlantic & Pacific Tea Company,
                                             Inc. (registrant)
                                             
Date May 9, 1995              By:            /s/ Fred Corrado
                                             (Signature)
                                             Fred Corrado
                                        Vice Chairman of the Board,
                                   Chief Financial Officer and
Treasurer


Pursuant to the requirements of the Securities Exchange Act of 1934,
this report has been signed below by the following persons on behalf of
the registrant in the capacities and as of the date indicated.

      /s/ James Wood          Chairman of the Board,
          James Wood          Chief Executive Officer and Director
      /s/ Fred Corrado        Vice Chairman of the Board,
          Fred Corrado        Chief Financial Officer, Treasurer
                              and Director
   /s/ Rosemarie Baumeister   Director
      Rosemarie Baumeister

   /s/ Christopher F. Edley   Director
      Christopher F. Edley

    /s/ Christian W.E. Haub   Director
       Christian W.E. Haub

      /s/ Helga Haub          Director
          Helga Haub

/s/Barbara Barnes Hauptfuhrer Director
   Barbara Barnes Hauptfuhrer

  /s/ Paul C. Nagel, Jr.      Director
     Paul C. Nagel, Jr.

   /s/ Eckart C. Siess        Director
      Eckart C. Siess

    /s/ Fritz Teelen          Director
       Fritz Teelen

  /s/ Henry W. Van Baalen     Director
     Henry W. Van Baalen

  /s/ R.L. "Sam" Wetzel       Director
     R.L. "Sam" Wetzel





The above-named persons signed this report on behalf of the registrant
on May 9, 1995.





   /s/Kenneth A. Uhl      Vice President, Controller   May 9, 1995
   Kenneth A. Uhl                                      Date
   
   
   
   
   
                                EXHIBIT INDEX


3)      Incorporated by reference

4)      Incorporated by reference

10)     Incorporated by reference and attached

13)     Attached

21)     Attached

23)     Attached

27)     Attached






































































</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>2
<TEXT>


                                                               EXHIBIT 10
                            (A) EMPLOYMENT AGREEMENT
      AGREEMENT DATED December 6, 1994, between THE GREAT ATLANTIC &
PACIFIC TEA  COMPANY,  INC., a Maryland corporation (hereinafter called
"Company"  or "Employer"), and FRED CORRADO (hereinafter called
"Employee").
      1.    Employment.   Employer  and Employee agree  that  the  terms
and
conditions of Employee's employment with the Company are as set forth in
this Agreement.

      2.    Term.  Subject to the within provisions for termination, the
term
of this Agreement shall begin on December 6, 1994, and shall continue in
full force  and effect until May 20, 2002 unless terminated prior to such
date  by either party giving three (3) years advance written notice of
termination  to the other, which notice may be given at any time.

      3.    Compensation.   For  services rendered  by  Employee  under
this
Agreement,  Employer shall pay a basic minimum salary of $451,000  per
year, payable  in  equal  four  (4) week accounting period or  other
installments. During  the  term  of  this Agreement, Employee shall  also
be  entitled  to participate in the Company's Management Bonus Program
pursuant to its  terms, the annual base to be $125,000 at the 100%
participation level.

           It  is  understood and agreed that Employee shall also receive
an annual salary review as an officer of the Company and other Company
benefits, such  as  stock options; pensions; vacations; health, accident
and disability insurance  and  similar programs generally available to
other  executives  of Employer.
      4.   SERP.  It is further understood that Employee will participate
in the Company's Supplemental Executive Retirement Plan ("SERP") and will
remain a  Member  of  SERP  during  the term of this Agreement.
Employee will  be entitled  to  immediate  vesting in his SERP  benefit
(i.e., shall not  be
required to complete five or more years of service or attain
the age  of  55) and  shall  be  vested  with 100% of such benefit
monthly so  that,  at  the conclusion  of each calendar month, Employee
will be entitled to  one-twelfth of  his annual SERP benefit.  In
addition, Employee shall earn credits during the  term  of this Agreement
at the rate of 3% of Average Annual Compensation per  year,  irrespective
of the SERP provision reducing credits to 1-1/2%  of Average Annual
Compensation after ten (10) years of service.  Notwithstanding anything
to the contrary contained in this Agreement, upon the attainment  of age
62, while employed by the Company, Employee shall be credited with twenty
(20)  years  of service under SERP and shall be entitled to  retire
without reduction in his SERP benefit for retirement prior to age 65

     5.   Other Benefits.

      (a)  Life Insurance.  Company will provide employee with life
insurance coverage  equal to three times Employee's salary as in effect
from  time  to time during the term of this Agreement.
     (b)  Membership Dues, Tax Consultation.  Company will reimburse
Employee for membership dues applicable to the country club of which he
is presently a member.   Company  will  also  provide tax consulting
services to  Employee through  the accounting firm of Deloitte Haskins &
Sells or through a similar professional organization.

      6.   Duties.  Employee is engaged to perform services as Vice
Chairman,
Chief Financial Officer and Treasurer of the Company, or in such other
senior executive  capacity  as  may be directed by the Board  of
Directors or  the Chairman of the Board of the Company.  Employee agrees
for the term to render full  time  and  exclusive  services to the
Company  as  a senior  executive employee,  subject to the direction and
control of the Chairman of the  Board
of  the  Company and the Board of Directors of the Company and, in
connection therewith, to perform such duties as he shall reasonably be
directed  by  the Chairman  of  the  Board of the Company or by the Board
of Directors  of  the Company.
     7.   Non disclosure of Confidential Information.
           (a)   The  Employee understands, agrees and acknowledges that
the business  of  the Company and the Company Affiliates, their
expertise, their methods of operations and their procedures and
techniques [including, without limitation,  all  of  the  Company's and
the Company  Affiliates' equipment, apparatus,
devices, designs, operations, procedures, processes,  inventions,
operating  principles,  methods of pricing, customer  lists  and  records
of volume of business, marketing plans, lists of prospective customers,
lists of suppliers,
records,  data,  plans  and  products  (collectively,   "Business
Information")] are highly confidential and constitute a unique business
asset of  the  Company which is entitled to any protection the law  may
afford  as trade  or  business  secrets  or  otherwise as  proprietary
or confidential information of the Company or the Company Affiliates.
The Employee will,  to the  best  of  his  ability,  affirmatively  and
continuously  protect,
in
accordance with this Employment Agreement, such Business Information.

      (b)  The Employee shall disclose fully and promptly to the Company,
its successors
or  assigns,  any and all inventions,  ideas,  designs,  devices,
equipment,  literary or artistic creations, discoveries and  improvements
of
any  sort,  whether  protectible by patent or not, which  he  has
heretofore
conceived, developed, made or perfected, or may hereafter conceive,
develop, make  or perfect, either alone or jointly with another or
others, during  the term  of  this  Employment  Agreement, and either
during  or outside  normal business hours, which pertain to any
activities, business, products or fields in  which  the  Company  or  any
Company Affiliate  is engaged  or  will  be subsequently  engaged  during
the term of this Employment  Agreement,  or  in which  the
Company  or  any Company Affiliate has  any  direct  or  indirect
interest whatsoever.  Any of the foregoing is hereinafter referred to  as
an "Invention".

     (c)  The Employee hereby assigns and agrees to assign during the
term of this Employment Agreement to the Company, its successors or
assigns, all his right,  title and interest in and to any and all
Inventions, and the Employee further agrees, without charge to the
Company but at its expense, to execute, acknowledge and deliver all
applications or other papers and documents as may be  necessary to obtain
patents, trademarks, copyrights or any other form  of protection for said
Inventions and to vest title thereto in the Company,  its successors
and assigns or nominees, and to give testimony or  furnish  other
data  as  the Company may reasonably deem necessary to assist the Company
in securing or defending such inventions, trademarks or copyrights.

     (d)  The Employee agrees to keep current and adequate written
records of all  Inventions, which records shall be and remain the
property  of, and  be available to, the Company at all times.

      (e)  The Employee agrees that he will not at any time, and will use
his best  efforts to ensure that none of his agents or entities under his
control or  in which he has a direct beneficial interest will at any
time,
except  in the  ordinary course of the Employee's performance of his
services hereunder, without the prior written consent of the Company,
voluntarily reveal, divulge or  make known to any person, firm or
corporation (other than the Company and Company  Affiliates)  any
Business Information  or  Invention,  or  anything concerned therewith,
and all such information shall be kept confidential  and shall  not
in  any  manner be revealed by him to anyone except  as  provided
herein;  and  all  documents, business records, supplier and customer
lists, prospective supplier and customer lists, reports and any other
documents,  or any  copies  of  any of the foregoing, kept or made by him
relating  to  any Business Information, Invention or the business of the
Company or any Company Affiliate  shall  be  and remain the property of
the Company  and  shall  be surrendered to the Company upon termination
of this Employment Agreement.

    (f)   The  Employee's  obligations under this  Paragraph  7  and
under Paragraph 8 hereof shall require, among other things, his full
cooperation in the  prosecution of any litigation the Company or any
Company  Affiliate  may initiate  and pursue against any person who may
be deemed by the  Company  or any  Company Affiliate to have caused a
violation of this Paragraph 7  or  of Paragraph 8 hereof, but shall not
require the Employee to initiate or  pursue such remedies at his own
expense.
    (g)   As used in this Employment Agreement, a "Company Affiliate"
shall mean  Company and any corporation or other entity in which Company
shall  own or  hold,  either directly or indirectly through one or more
majority  owned subsidiaries or partnerships, at least a majority of the
equity interest.
     8.   Competition, etc.  During the term of this Employment Agreement
and
for a period of one year thereafter, except with the prior written
consent of the Company:

     (a)  The Employee will not, and will use his best efforts to ensure
that none  of his agents or entities under his control or in which he has
a direct or  indirect  beneficial interest will, directly or indirectly
(as director, officer,  partner,  employee,  manager, consultant,
independent contractor, advisor,  stockholder or otherwise) engage in
areas of competition  with,  or own  any  interest in, or provide any
financing for, or perform any  services for,  any  business or
organization which directly or indirectly  engages  in areas  of
competition  with any business conducted by  the  Company  or  any
Company  Affiliate  in any area where such business of  the  Company  or
any Company  Affiliate is carried on; provided, however, that the
provisions  of this  Paragraph 8(a) shall not prohibit the Employee's
ownership of not  more than  one percent of the total shares of all
classes of stock outstanding  of any publicly-held corporation.

      (b)   The Employee will not directly or indirectly employ, solicit
for employment,  or advise or recommend to any other person that they
employ  or solicit  for  employment, any person whom he knows to be an
employee  of  the Company or any Company Affiliate, if such action by him
would have an adverse effect  on the business, assets or financial
condition of the Company or  any Company Affiliate.
      (c)  The provisions of this Paragraph 8 shall apply during the term
of this Employment Agreement and for one year thereafter, provided, that
if the Company shall terminate the employment of the Employee other than
pursuant to the  provisions  of Paragraph 9 hereof, the provisions of
this Paragraph  8 shall  not  apply after the date of termination, and
provided further  that, notwithstanding  the immediately-foregoing
proviso and without  limiting  the generality thereof, if the Company
shall relieve the Employee of all  of  his responsibilities   hereunder
but  shall  continue to  pay   Employee
his
compensation due hereunder, the provisions of this Paragraph 8 shall
continue to  apply for so long as the Company shall continue to pay the
Employee  such compensation.
      (d)   In connection with the foregoing provisions of this Paragraph
8, the  Employee represents that his economic means and circumstances
are such that such provisions will not prevent him from providing for
himself and  his family on a basis satisfactory to him.  It is understood
and agreed that  the covenants made by the Employee in this Paragraph 8
and in Paragraph 7  hereof are  material to, and are being relied upon
by, the Company in entering  into this Employment Agreement.
     9.   Termination.
    (a)   Disability  or  Death.  Notwithstanding  any  provision  of
this Employment Agreement to the contrary, the Employee's employment
hereunder and the  Employee's right to receive compensation therefor
shall terminate  prior to  the  date of termination specified herein,
upon the occurrence of any  of the following:

           (i)   Upon  notice rendered to the Employee in good faith  by
     the Company, effective six months from the date of such notice, in
     the event the  Employee  shall  become  disabled and thereby
     rendered unable  to perform the duties set forth herein, provided
     such notice shall  not  be effective  before such condition has
     persisted for at least six  months. In the event of any disagreement
     as to the nature, extent or duration of the Employee's disability,
     such matter shall be determined by a licensed physician  mutually
     satisfactory  to  the Company  and  the  Employee; provided,
     however, that the Employee shall be regarded as  disabled  as
     specified in this subparagraph in the event he shall refuse to
     submit to or  fail a medical examination by such physician or if
     such physician is not agreed upon, by a licensed physician selected
     by the Company.
          (ii) Upon the death of the Employee, effective as to
     compensation, thirty (30) days after the date of his death.
      (b)   For  Cause.   Employer  may  terminate  this  Agreement  and
the employment  relationship  with Employee at any  time  without  any
severance allowance  whatsoever if any of the following situations has
been  found  to exist:
           (i)   Employee has been convicted in a court of law of  any
     crime involving  the  funds or assets of the Company, such as
     embezzlement  or larceny.
           (ii)  Employee  has willfully divulged Company trade  or
     business secrets  to  a  competitor of the Company to the  Company's
     substantial detriment  and  such  disloyalty has been fully
     documented under  oath, affirmation or sworn affidavit and copies of
     all such documentation have been given to Employee.
           (iii)      Employee has engaged in other civil or criminal
     conduct or  personal  misbehavior,  which is substantially
     detrimental  to  the welfare  or  security of the Company, and such
     conduct  has  been  fully documented under oath, affirmation or
     sworn affidavit and copies of  all such documentation have been
     given to Employee.
      In  connection  with the foregoing provisions of this Paragraph  9
the Company's  right  of termination shall be in addition to its  right
to seek damages  for  violation  of,  or  an injunction  to  restrain
Employee  from violating,  any of the covenants contained herein or any
other  relief  under this  Employment  Agreement,  or otherwise, and
such rights  shall  survive termination of this Employment Agreement
under this Paragraph       9.
     10.   Other  Relief.   Notwithstanding  any  other  provisions
herein contained, in the event of a violation of the provisions of
Paragraph 7 or  8 hereof,  the Company may, in addition to pursuing such
other remedies  as  it may  have at law or in equity, obtain a temporary
and/or permanent injunction in  an  action in equity; the Employee hereby
acknowledges that the Company's remedy at law in such event would be
inadequate.
      11.   Return  of  Books,  etc.  Upon the  expiration  of  the  term
or termination in accordance herewith, the Employee will promptly deliver
to the Company  all books, memoranda, plans, records and written data of
every  kind relating to any aspect of the business and affairs of the
Company (or of  any Company Affiliate) which are then in his possession.
      12.   Severability.  If for any reason any provision of this
Employment Agreement  shall be held invalid, such invalidity shall not
affect any  other provision  of  this Employment Agreement not so held
invalid, and  all  other such  provisions shall, to the full extent
consistent with the law,  continue in  full  force and effect.  If any
such provision shall be held  invalid  in part,  such  invalidity shall
in no way affect the rest  of  such  provision, which, together with all
other provisions of this Employment Agreement, shall likewise, to the
full extent consistent with law, continue in full force  and
effect.
      13.   Binding  Agreement.  This Employment Agreement shall  be
binding upon,  inure  to the benefit of, and be enforceable by the
respective  heirs, beneficiaries, representatives, successors and assigns
of the parties hereto.
      14.   Entire Agreement.  This Employment Agreement embodies the
entire agreements and understandings of the parties hereto in respect of
the subject matter            contained   herein.    There   are   no
restrictions,   promises,
representations,  warranties,  covenants or  undertakings  other  than
those expressly  set  forth  or  referred  to herein.   This  Employment
Agreement supersedes  all prior agreements and understandings between the
parties  with respect  to such subject matter.  This Employment Agreement
may be  modified, amended,  waived or discharged only by a written
instrument duly executed  by both of the parties hereto.

       15.   Notice.   All  notices,  claims,  requests,  demands  and
other communications  hereunder shall be in writing and shall be  deemed
given  if delivered  personally  or  mailed by registered  or  certified
mail  (return receipt  requested)  to the parties at the following
addresses  (or  at  such other address for a party as shall be specified
by like notice):

          (a)  If to the Company, to:
               The Great Atlantic & Pacific Tea Company, Inc.
               2 Paragon Drive
               Montvale, New Jersey 07645
               Attention:     Robert G. Ulrich, Esquire
                              Senior Vice President and General Counsel

          (b)  If to the Employee, to:

               9 Coventry Court
               Croton-on-Hudson, New York 10520

      16.  Governing Law.  This Employment Agreement shall be governed by
the laws of the State of New Jersey, without regard to the conflicts of
law rules thereof.

      17.   Waiver  of  Breach.  Any waiver by one party to  this
Employment Agreement  of a breach of any provision of this Employment
Agreement  by  the other  party shall not operate or be construed as a
waiver of any  subsequent breach by the other party.

      18.   Headings.   The paragraph headings contained in  this
Employment Agreement  are  solely for the purpose of reference,  are  not
part  of  the agreement  of  the parties, and shall not affect in any way
the  meaning  or interpretation of this Employment Agreement.

     IN WITNESS WHEREOF, this Employment Agreement has been duly executed
and delivered by the duly authorized officers of the Company and by the
Employee as of the date first above written.
                                  THE GREAT ATLANTIC & PACIFIC
                                  TEA COMPANY, INC.


                                   By:
                                    
                                    
------------------------          ------------------------------------
Fred Corrado                      James Wood,
                                  Chairman and Chief Executive Officer



                              CONFIDENTIAL
                                    
                                             December 16, 1994
To:  Mr. Michael J. Larkin

Dear Mike:

In  view  of recent discussions, I thought it worth conveying your
severance terms in the event of involuntary termination.

If  such an event were to occur, you would be entitled to salary
continuation of 18 months.

Coincidental  with  this,  the Board of Directors at  the  December

meeting, granted  you an unreduced pension at the age of 62 rather than

65, contingent on your receiving consent to work for a competitor.





                                        Yours sincerely,



                                        James Wood,
                                        Chairman and Chief Executive Officer





















cc:  Mr. Fred Corrado

















                              CONFIDENTIAL
                                    
                                    
                                    
                                    
                                    
                                    
                                    
                                    

March 16, 1995


TO:    Peter J. O'Gorman



FROM:  James Wood


Peter:

The  Board of Directors at its meeting in January granted you,
alongside two other senior officers, retirement at 62 without penalty
for early retirement.

In  other  words, the 5% per year normally deducted for early
retirement be waived.


                                    Yours sincerely,
cc:  Peter R. Brooker




                                              April 24, 1995
Mr. James Wood
292 Barnstable Drive
Wyckoff, New Jersey 07481

Dear Mr. Wood:

  This confirms our discussion regarding your Supplemental Pension Plan
as provided  for under your Employment Agreement dated December 1,  1988
(whose term has been extended to April 30, 1998).

We agree that payment of your Supplemental Pension Benefit will begin  as
of  May 1, 1995, the date on which annuity benefits begin under the terms
of the  Metropolitan Life Insurance Company annuity purchased  for  you
by the Company.

Per  the attachment, we also agree with the manner in which Kwasha Lipton
has  calculated  your Supplemental Pension Benefit as $80,103.13  per
month, beginning May 1, 1995, subject to the cost of living adjustment
provided  for under the Supplemental Pension Plan.

We  confirm  that  you  have agreed to waive any claim  for  Supplemental
Pension  Benefits  under the Supplemental Pension Plan with  respect  to
any period prior to May 1, 1995.

    Except  as  this letter may state, we have not changed the terms  of
the Trust Agreement dated as of December 29, 1988, your Annuity Contract
No. 9417-2  and  the  other  agreements we have with you  with  regard  to
the Trust Agreement and the Annuity Contract.

                            Very truly yours,
                                    
                                    
                                    
                              Fred Corrado
                              Vice Chairman,
                              Chief Financial Officer and Treasurer
AGREED:

------------------------------
James Wood





March 28, 1995




Robert G. Ulrich, Esq.                              Re:
Senior Vice President & General Counsel             Pension Benefits from A&P
The Great Atlantic & Pacific Tea Company, Inc.      Employment Agreement
2 Paragon Drive                                     for Mr. James Wood
Montvale, NJ  07645


Dear Bob:

As  requested, we have determined the benefits payable under Mr.  Wood's
A&P Pension  Agreement  if  he starts his pension on May  1,  1995.   An
exhibit showing the calculation of the benefits payable at May 1, 1995
is enclosed.

We  also  determined the additional funding required for Mr.  Wood's
Pension Agreement,  assuming the residual assets in his secular  trust
earn  8%  per year.  Based on the benefit amount on the enclosed exhibit
and 4.5% per  year cost of living increases, the additional funding
requirement is $307,000 plus a
tax gross-up  of  $237,000.  The funding of the trust  will  need  to
be periodically  reviewed on an ongoing basis because (a) actual  cost-
of-living adjustments  to  the pension under Mr. Wood's Pension Agreement
will  differ from  the  4.5% adjustments we have assumed for funding
purposes, (b)  actual investment  returns on the residual trust assets
will vary, and  (c)  funding requirements are based on standard
assumptions regarding life expectancy.

Please note the following about our estimates of Mr. Wood's benefits and
the required funding:

1. We  assumed that Mr. Wood's pension will not be increased for
   increases in final average compensation after May 1, 1995.
   
2. Mr.  Wood's  Pension Agreement provides for cost-of-living increases.
   In order  to  calculate the additional funding required, we assumed
   4.5% per year cost of living increases.
   
3. We  used an estimated exclusion ratio under the annuity contract that
   was purchased  for  Mr.  Wood of 17.6%.  Because we have  from  time
   to time estimated  the  benefits  and  funding requirements  for
   various pension commencement dates under his Pension Agreement, we had
   been using  a  20% exclusion ratio for purposes of illustration.
   
   However,  the  exclusion  ratio  varies  based  on  the  actual  date
   of commencement, and we have estimated the actual exclusion ratio at
   May  1, 1995 to be 17.6%
   
   However,  please  note that the regulations regarding the  calculation
   of exclusion  ratios  do not provide complete guidance for annuity
   contracts with  complicated  features  (Mr. Wood's annuity  contract
   provides   4.5%
   annual  increases, a 10-year payment guarantee, a 50% survivor
   benefit to Mr.  Wood's  wife, and a refund of premium upon his death
   before benefit commencement).   As a result, we recommend that A&P
   and  Mr. Wood  review the  exclusion ratio we have calculated with
   your respective tax advisors. Also, the IRS will calculate exclusion
   ratios upon request.
   
   Note  that  the  lower  exclusion ratio results  in  slightly  higher
   net benefits  under  Mr. Wood's Pension Agreement, and thus  greater
   required funding  of  the  residual trust.  The funding required  in
   the  residual trust  is  very sensitive to relatively small changes
   in the  tax-adjusted
   pension benefit under his Pension Agreement.
4. We  assumed that the applicable Federal marginal income tax rate is
39.6%, the  applicable New Jersey marginal income tax rate is 6.58%, and
the  New Jersey  income  tax is fully deductible for Federal Income  tax
purposes. This  assumption results in an assumed net tax rate of
43.57432% [6.58%  + 39.6% * (100% - 6.58%)].  Note that these
calculations may be adjusted  if Mr.  Wood  and A&P should agree that the
appropriate adjustment for  taxes reflects  the  actual deductibility of
the  New  Jersey  income  tax  for Federal  income tax purposes.  Because
itemized deductions are up  to  80% disallowed  for higher income tax
payers, Mr. Wood's actual effective  tax rate  may be higher [up to
45.65886%, or (6.58% + 39.6% * (100%  -  20%  * 6.58%)]. A  higher
effective tax rate results in a  lower  net  pension under his Pension
Agreement.
   Similarly,  the  gross-ups for taxes on the residual  trust
   contributions shown  above  may  be slightly understated to the extent
   that  the  actual deductibility  of New Jersey state income taxes for
   Federal  tax  purposes is to be reflected.
5. As  required  by  Mr. Wood's Pension Agreement, we have offset  his

   gross benefit  by  $1,218  per  month,  which is his  expected  Social

   Security benefit  effective  May 1, 1995.  Because he will continue

   to work,  his Social Security benefit will not actually be payable.

If you have any questions or need additional information, please call.

Sincerely,









Maria M. Sarli, F.S.A.
Partner

Copy to:  J. Brickman





               The Great Atlantic & Pacific Tea Company, Inc.

                 Estimated Monthly Benefits for Mr. James Wood Under
                 his Pension Agreement -Assumed Benefit Commencement on
                 May 1, 1995
                 
                 
                 
                 
                 
                 
                 
                 
1. Final Average Pay at 4/30/95                          $ 1,528,589.74(1)
2. Target monthly benefit under employment agreement:
   [65% of (1) / 12]                                     $    82,798.61
3. Monthly offsets(2) at 5/1/95:
   (a) Estimated Social Security benefit                 $     1,218.00
   (b) Annuity equivalent of  RSP balance                $     1,460.20
   (c) Qualified plan benefit                            $        17.28
   (d) Total offsets                                     $     2,695.48
4. Net monthly pre-tax benefit at 5/1/95(3):             $    80,103.13
5. Benefit payable under annuity contract:
   (a) Dollar amount of benefit                          $    65,898.17
   (b) Pre-tax equivalent(4)                             $    74,854.70
6. Benefit payable by trust if it earns 8% per year(5):
   (a) Dollar amount of benefit                          $     5,206.99
   (b) Pre-tax equivalent                                $     5,248.43
7. Total Benefits (if trust earns 8% per year)(6):
   (a) Dollar amount of benefit                          $    71,105.16
   (b) Pre-tax equivalent                                $    80,103.13




------------------------------------
(1)Based on (a) annual base payrates of $1,095,000 and $1,160,500
effective 4/25/92 and 11/6/93 respectively, and (b) $400,000 bonuses for
three years. (2)We understand that A&P had previously agreed to waive all
offsets mentioned in the original Pension Agreement, except for the A&P
RSP, the A&P terminated qualified plan, and Social Security benefits.
The offsets mentioned in the Pension Agreement but not reflected here are
the A&P SERP benefit (Mr. Wood does not participate in the SERP), the
Pension Plan (UK) of Cavenham Ltd., and the Employees' Retirement Plan of
Grand Union. (3)Benefits under the employment agreement are adjusted for
cost-of-living increases each January 1, beginning on January 1, 1996 if
benefits commence on May 1, 1995.  Assumed cost-of-living increases are
4.5% per year. (4)Assumes an exclusion ratio of 17.6%.
(5)Assumes a marginal Federal income tax rate of 39.6% and a fully
deductible marginal New Jersey state income tax rate of 6.58%.
(6)Assumes trust is fully funded.




                          EMPLOYMENT AGREEMENT
                                    
                                    
    AGREEMENT DATED as of August 1, 1994, between THE GREAT ATLANTIC &
PACIFIC TEA COMPANY, INC., a Maryland corporation (hereinafter called
"Parent") and THE GREAT ATLANTIC & PACIFIC COMPANY OF CANADA, LIMITED, a
Canadian  corporation (hereinafter called "Limited") (collectively the
"Company" or the "Employer"), and JOHN DOUGLAS MOFFATT (hereinafter
called the "Employee").
  1.    Employment.  The Employer and the Employee agree that the terms
and
conditions of the Employee's employment with the Company are as set forth
in this Agreement.

    2.    Term.  Subject to the within provisions for termination, the
term of this Agreement shall be for five (5) years beginning on September
1, 1994, and terminating on August 31, 1999.

    3.    Compensation.

          (a)  For services rendered by the Employee under this
Agreement, the Employer shall pay a basic minimum salary of CAN. $550,000
per year, payable in equal monthly or other installments.  It is
understood and agreed that the Employee shall also receive an annual
salary review as an officer of the Company.
          (b)  During the term of this Agreement, the Employee shall also
be entitled to participate in the Company's Management Bonus Program
pursuant to its terms.  Notwithstanding the provisions of the Management
Bonus Program, the Employee shall be entitled to a minimum bonus of CAN.
$200,000 (pro-rated) for fiscal year 1994 and CAN. $200,000 for fiscal
year 1995.  The minimum bonus for fiscal year 1994 shall be pro-rated by
multiplying
CAN. $200,000 by a fraction, of which the numerator shall be the number
of days of fiscal year 1994 during which the Employee was employed and
the denominator shall be 365.

  4.    Special Bonus Opportunity.  The Employee shall be entitled to a
special bonus opportunity in accordance with the terms of Exhibit A
attached hereto.

  5.    Employee Benefit Programs.  During the period of the Employee's
employment hereunder, the Employee shall be entitled to participate in
all employee pension and welfare benefit plans and programs made
available to the Company's senior level executives or to its employees
generally, as such plans or programs may be in effect from time to time,
including, without
limitation, pension, profit sharing, savings and other retirement plans
or programs, medical, dental, hospitalization, short-term and long-term
disability and life insurance plans, accidental death and dismemberment
protection and travel accident insurance.  It is further understood that
the Employee will be a Member of Parent's Supplemental Executive
Retirement Plan ("SERP") during the period of his employment hereunder.
It is further understood that the Company shall provide the Employee with
an automobile as approved for the Chairman and Chief Executive Officer of
Limited.
     6.    Option.  As soon as practicable after commencement of the
Employee's employment, Parent shall grant the Employee an option to
purchase 50,000 shares of Parent's common stock under Parent's 1994 Stock
Option Plan with an exercise price equal to the fair market value of the
common stock on the date of grant.  Thereafter the Employee shall be
eligible to participate in the stock option or other long term incentive
programs on the same basis as other senior level executives of the
Company.

    7.    Duties.  The Employee is engaged to perform services as
Chairman
and Chief Executive Officer of Limited.  The Employee agrees for the term
to provide his full business time and exclusive services to the Company
as an executive employee subject to the direction and control of the
Chief Executive Officer of Parent or his designee and, in connection
therewith, to perform such duties as he shall reasonably be directed to
perform by the Chief Executive Officer of Parent or his designee.

    8.    Nondisclosure of Confidential Information.

          (a)  The Employee understands, agrees and acknowledges that the
business of the Company and the Company Affiliates, their expertise,
their methods of operations and their procedures and techniques
[including, without limitation, all of the Company's and the Company
Affiliates' equipment, apparatus, devices, designs, operations,
procedures, processes, inventions, operating principles, methods of
pricing, customer lists and records of volume of business, marketing
plans, lists of prospective customers, list of suppliers, records, data,
plans and products (but excluding any such items or information that are
in the public domain) (collectively, "Business Information")] are highly
confidential and constitute a unique business asset of the Company which
is entitled to any protection the law may afford as trade or business
secrets or otherwise as proprietary or confidential information of the
Company or the Company
Affiliates.  The Employee will, to the best of his ability, affirmatively
and continuously protect, in accordance with this Agreement, such
Business Information.

          (b)  The Employee shall disclose fully and promptly to the
Company, its successors or assigns, any and all inventions, ideas,
designs, devices, equipment, literary or artistic creations, discoveries
and improvements of any sort, whether protectible by patent or not, which
he may hereafter conceive, develop, make or perfect, either alone or
jointly with another or others, during the term of this Agreement, and
either during or outside normal business hours, which pertains to any
activities, business, products or fields in which the Company or any
Company Affiliate is engaged or will be subsequently engaged during the
term of this Agreement, or in which the Company or any Company Affiliate
has any material direct or indirect interest whatsoever.  Any of the
foregoing is hereinafter referred to as an "Invention."

          (c)  The Employee hereby assigns and agrees to assign during
the term of this Agreement to the Company, its successors or assigns, all
his right, title and interest in and to any and all Inventions, and the
Employee further agrees, without charge to the Company but at its
expense, to execute, acknowledge and deliver all applications or other
papers and documents as may be necessary to obtain patents, trademarks,
copyrights or any other form of protection for said Inventions and to
vest title thereto in the Company, its successors and assigns or
nominees, and to give testimony or furnish other data as the Company may
reasonably deem necessary to assist the Company in securing or defending
such Inventions, patents, trademarks or copyrights.

          (d)  The Employee agrees to keep current and adequate written
records of all Inventions, which records shall be and remain the property
of, and be available to, the Company at all times.

          (e)  The Employee agrees that he will not at any time, and will
use his best efforts to ensure that none of his agents or entities under
his control or in which he has a direct or indirect beneficial interest
will at any time, except in the ordinary course of the Employee's
performance of his services hereunder, without the prior written consent
of the Company, voluntarily reveal, divulge or make known to any person,
firm or corporation (other than the Company and Company Affiliates) any
Business Information or Invention, or anything concerned therewith, and
all such information shall be kept confidential and shall not in any
manner be revealed by him to anyone except as provided herein; and all
documents, business records, supplier and customer lists, prospective
supplier and customer lists, reports and any other documents, or any
copies of any of the foregoing, kept or made by him relating to any
Business Information, Invention or the business of the Company or any
Company Affiliate shall be and remain the property of the Company and
shall be surrendered to the Company upon termination of this Agreement.
Notwithstanding the above, (i) the Employee cannot be held responsible
for the confidentiality of Business Information which is, of necessity,
shared with approved suppliers or consultants to the Company in the
ordinary course of business and (ii) the Employee may disclose any of the
foregoing when required to do so by a court of law, by any governmental
agency having supervisory authority over the business of the Company or
by any administrative or legislative body (including a committee thereof)
with apparent jurisdiction to order him to disclose such information.

          (f)  The Employee's obligations under this Paragraph 8 and
under Paragraph 9 hereof shall require, among other things, his full
cooperation in the prosecution of any litigation the Company or any
Company Affiliate may initiate and pursue against any person who may be
deemed by the Company or any Company Affiliate to have caused a violation
of this Paragraph 8 or of Paragraph 9 hereof, but shall not require the
Employee to initiate or pursue such remedies at his own expense.

          (g)  As used in this Agreement, a "Company Affiliate" shall
mean Parent and any corporation or other entity in which Parent shall own
or hold, either directly or indirectly through one or more majority owned
subsidiaries or partnerships, at least a majority of the equity interest.

     9.    Competition, etc.  During the term of this Agreement and,
provided
the Company (and, if applicable, Parent) continue during such period to
compensate him on the same basis as applicable during the term of this
Agreement pursuant to Paragraphs 3(a) and 5 hereof (other than with
respect to the Company's retirement programs), for a period of one year
thereafter, except with the prior written consent of the Company:

          (a)  The Employee will not, and will use his best efforts to
ensure that none of his agents or entities under his control or in which
he has a direct or indirect beneficial interest will, directly or
indirectly (as director, officer, partner, employee, manager, consultant,
independent contractor, advisor, stockholder or otherwise) engage in
areas of competition with, or own any interest in, or provide any
financing for, or perform any services for, any business or organization
which directly or indirectly engages in areas of competition (which
competition must be substantial in nature if it occurs following the
termination of employment) with any business conducted by the Company or
any Company Affiliate in any area where such business of the Company or
any Company Affiliate is carried on; provided, however, that the
provisions of this Paragraph 9(a) shall not prohibit the Employee's
ownership of not more than one percent of the total shares of all classes
of stock outstanding of any publicly held corporation.

          (b)  The Employee will not directly or indirectly employ,
solicit for employment, or advise or recommend to any other person that
such other person employ or solicit for employment, any person whom he
knows to be an employee of the Company or any Company Affiliate, if such
action by him would have an adverse effect on the business, assets or
financial condition of the Company or any Company Affiliate.

          (c)  The provisions of this Paragraph 9 shall apply during the
term of this Agreement and for one year thereafter, provided that if the
Company shall terminate the employment of the Employee other than
pursuant to the provisions of Paragraph 10(b) or (c) hereof, the
provisions of this Paragraph 9 shall not apply after the date of
termination, and provided further that, notwithstanding the immediately-
foregoing proviso and without limiting the generality thereof, if the
Company shall relieve the Employee of all of his responsibilities
hereunder but shall continue to pay the Employee his compensation due
hereunder, the provisions of this Paragraph 9 shall continue to apply for
so long as the Company shall continue to pay the Employee such
compensation.

        (d)  In connection with the foregoing provisions of this
Paragraph 9, the Employee represents that his economic means and
circumstances are such that such provisions will not prevent him from
providing for himself and his family on a basis satisfactory to him.  It
is understood and agreed that the covenants made by the Employee in this
Paragraph 9 and in Paragraph 10 hereof are material to, and are being
relied upon by the Company in entering into this Agreement.

    10.   Termination.  Notwithstanding any provision of this Agreement
to
the contrary, the Employee's employment hereunder and the Employee's
right to receive compensation therefor shall terminate prior to August
31, 1999, upon the occurrence of any of the following:

          (a)  Upon notice rendered to the Employee in good faith by the
Company, effective six months from the date of such notice, in the event
the Employee shall become disabled and thereby rendered unable to perform
the duties set forth herein, provided such notice shall not be effective
before such condition has persisted for at least six months.  In the
event
of any disagreement as to the nature, extent or duration of the
Employee's disability, such matter shall be determined by a licensed
physician mutually satisfactory to the Company and the Employee;
provided, however, that the Employee shall be regarded as disabled as
specified in this subparagraph in the event he shall refuse to submit to
or fail a medical examination by such physician or if such physician is
not agreed upon, by a licensed physician selected by the physicians
selected, respectively, by the Company and the Employee.

          (b)  Upon the death of the Employee, effective as to
compensation, twelve months after the date of his death.

        (c)  Upon notice rendered to the Employee by the Company,
effective as of the date of such notice, in the event of any material
breach of the provisions of this Agreement by the Employee, conviction of
a serious crime, dishonesty of the Employee in carrying out his duties
under this Agreement, willful disregard of the interest of the Company or
any Company Affiliate or other civil or criminal conduct which is clearly
detrimental to the welfare or security of the Company, provided that the
Employee's failure to perform his duties under this Agreement
satisfactorily shall not in itself, even if detrimental to the welfare or
security of the Company, permit termination of his employment pursuant to
this Paragraph 10(c).

          In connection with the foregoing provisions of this Paragraph
10, the Company's right of termination shall be in addition to its right
to seek damages for, or an injunction to restrain the Employee from, any
act or other circumstance described in Paragraph 10(c), and such rights
shall survive termination of this Agreement under this Paragraph 10.

    11.   Other Relief.  Notwithstanding any other provisions herein
contained, in the event of a violation of the provisions of Paragraph 8
or 9 hereof, the Company may, in addition to pursuing such other remedies
as it
may have at law or in equity, seek a temporary and/or permanent
injunction in an action in equity.
    12.   Return of Books, etc.  Upon the expiration of the term or
termination in accordance herewith, the Employee will promptly deliver to
the Company all books, memoranda, plans, records and written data of
every kind relating to any aspect of the business and affairs of the
Company (or of any Company Affiliate) which are then in his possession,
except personal notes or diaries, such information as is in the public
domain or financial data normally afforded or provided on request to a
shareholder of the Company.

    13.   Severability.  If for any reason any provision of this
Agreement
shall be held invalid, such invalidity shall not affect any other
provision of this Agreement not so held invalid, and all other such
provisions shall, to the full extent consistent with the law, continue in
full force and effect.  If any such provision shall be held invalid in
part, such invalidity shall in no way affect the rest of such provision,
which, together with all other provisions of this Agreement, shall
likewise, to the fullest extent consistent with law, continue in full
force and effect.

  14.   Binding Agreement.  This Agreement shall be binding upon, inure
to
the benefit of, and be enforceable by the respective heirs,
beneficiaries, representatives, successors and assigns of the parties
hereto.

    15.   Entire Agreement.  This Agreement embodies the entire
agreements
and understandings of the parties hereto in respect of the subject matter
contained herein.  There are no restrictions, promises, representations,
warranties, covenants or undertakings other than those expressly set
forth or referred to herein.  This Agreement supersedes all prior
agreements and understandings between the parties with respect to such
subject matter. This Agreement may be modified, amended or discharged
only by a written
instrument duly executed by both of the parties hereto.
    16.   Notice.  All notices, claims, requests, demands and other
communications hereunder shall be in writing and shall be deemed given
if delivered personally or mailed by registered or certified mail
(return receipt requested) to the parties at the following addresses
(or at such other address for a party as shall be specified by like
notice):
    (a)   If to the Company, to:
            The Great Atlantic & Pacific Tea Company, Inc.
               2 Paragon Drive
               Montvale, New Jersey  07645
               Attention:     Robert G. Ulrich, Esquire
                              Senior Vice President and General Counsel
               with a copy to:
               The Great Atlantic & Pacific Company of Canada, Limited
               5559 Dundas Street West
               Islington, Ontario  M9B 1B9
               Attention:     Fred Torrie
                              Corporate Secretary

       (b)  If to the Employee, to:
                      
               John Douglas Moffatt
               360 Bloor Street East, No.
               108 Toronto, Ontario  M4W
               3M3 Canada
               
  17.   Governing Law.  This Agreement shall be governed by the laws of
the
State of New Jersey, without regard to the conflicts of law rules
thereof.

    18.   Waiver of Breach.  Any waiver by one party to this Agreement of
a breach of any provision of this Agreement by the other party shall not
operate or be construed as a waiver of any subsequent breach by the other
party.  Any waiver must be in writing and signed by the Employee or
authorized officers of Parent and Limited, as the case may be.
  19.   Headings.  The paragraph headings contained in this Agreement
are
solely for the purpose of reference, are not part of the agreement of
the parties, and shall not affect in any way the meaning or
interpretation of this Agreement.

 IN WITNESS WHEREOF, this Agreement has been duly executed and
delivered by the duly authorized officers of the Company and by the
Employee as of the date first above written.



                     THE GREAT ATLANTIC & PACIFIC
                         TEA COMPANY, INC.
                         By:
                         ---------------------------------------




                         THE GREAT ATLANTIC & PACIFIC
                         COMPANY OF CANADA, LIMITED
                                   
                                   
                                   
                         By:

                         ---------------------------------------
                         ---------------------------------------
                               John Douglas Moffatt



Exhibit A

                        Special Bonus Opportunity

                                    

                                    

                                    

                                    

 During the period of his employment under this Agreement, the Employee
shall be entitled to the following special bonus:

    1.    For each fiscal year, the Employee's special bonus shall be
equal
to the greater of:

          (a)  one percent of the pre-tax profits of Limited as reported
in Limited's consolidated financial statements for such fiscal year, as
certified by Limited's auditors; or

          (b)  one-half of one percent of Limited's "Group Contribution"
as reported in the internal financial statements of Parent and Limited
for such fiscal year.

    2.    Notwithstanding the foregoing, the special bonus for fiscal
year
1994 shall be pro-rated for the portion of such fiscal year during which
the Employee was employed by multiplying the amount of the special bonus
by a fraction, the numerator of which shall be the number of days of such
fiscal year during which the Employee was employed and the denominator of
which shall be 365.
 3.    The amount of the special bonus shall be reduced by the amount of
the bonus paid to the Employee under the Management Bonus Program,
including the minimum bonus paid pursuant to Paragraph 3 of this
Agreement.

 4.    The special bonus shall be paid promptly after the completion of

Limited's consolidated financial statement, but in no event prior to the

payment of the bonuses under the Management Bonus Program.













                         Personal & Confidential

                                    

                                    


                                          September 7, 1994
Mr. John Douglas Moffatt
360 Bloor Street East
Number 108
Toronto, Ontario  M4W 3M3
Canada

Dear Jack:

Subject:  Supplemental Executive Retirement Plan (SERP)

I am pleased to inform you that effective September 1, 1994, you have
been enrolled as a member of the Company's Supplemental Executive
Retirement Plan (SERP).  I enclose a copy of the Plan document.
Detailed below is a brief description of the Plan, but for further
information, please refer to the Plan document.

1. Credited service commences from your date of employment.

2. The rate of benefits is 3% of "Average Final Compensation" for each
   year up to 10 years of service, plus 1 1/2% of such compensation for
   up to ten additional years of service.
   
3. "Average Final Compensation" is based on earnings, exclusive of
   bonuses, for any five consecutive years within the last ten years
   prior to retirement.
   
4. The Plan provides for a maximum benefit of 45% of "Average Final
   Compensation" with offsets of:
   a)  One-half of the benefits under the Canada Pension Plan;
   b)  Employees' Retirement Plan Benefit.

5. Surviving spouse benefit of 40% of the pension.
Please acknowledge receipt of this material by signing a copy of this
letter and returning it to Mr. Peter R. Brooker.
Congratulations on becoming a member of the Plan.



                                   Sincerely,
                                   Fred Corrado
                                   Vice Chairman, Chief Financial Officer
                                     and Treasurer
                                     
                                     
Acknowledged:



--------------------------------
      John Douglas Moffatt

               

 EXHIBIT 10E
               THE GREAT ATLANTIC & PACIFIC TEA COMPANY, INC.

                         1994 Stock Option Plan

      1.    Purpose of the Plan.  This Plan is intended to provide  a
method whereby key employees of The Great Atlantic & Pacific Tea Company,
Inc.  (the "Company")  and  its  subsidiaries  who  are  largely
responsible  for   the management, growth and protection of the business,
and who are making and can continue  to  make substantial contributions
to
the success of the  business, may  be  encouraged to acquire a larger
stock ownership in the Company,  thus increasing  their proprietary
interest in the business, providing  them  with greater incentive,
encouraging their continuance in the service and promoting the  interests
of  the Company and all its shareholders.   Accordingly,  the Company
will,  from time to time during the effective period of  this  Plan,
grant  to  such  employees as may be selected in the manner  provided
below, options to purchase shares of Common Stock, Par Value $1, of the
Company  and stock appreciation rights subject to the conditions
specified in this Plan.
      2.    Administration of the Plan.  The Plan will be administered
by a Committee of at least two directors of the Company who shall be
selected from time  to  time  by  the Board of Directors of the Company
(the "Committee"), provided that the Committee shall not include any
individual who is not  both (a) a "disinterested person" within the
meaning of Rule 16b-3 promulgated  by the  Securities and Exchange
Commission and (b) an "outside director"  within the meaning of Section
162(m)(4)(c) of the Internal Revenue Code of 1986,  as amended (the
"Code").  A majority of the Committee shall constitute a quorum, and  the
acts of a majority of the members present at any meeting at which  a
quorum  is present, or acts approved in writing by all of the members,
shall be the acts of the Committee.
      Subject  to the provisions of this Plan, the Committee shall have
full and  final authority in its discretion (a) to determine the
employees to  be granted  options and stock appreciation rights ("SARs")
and, in the case  of each  option  granted, to determine whether the same
shall  be  an incentive stock  option  ("ISO")  pursuant to the Code, or
an  option which  does  not
qualify under such Section 422 ("non-qualified option"), (b) to determine
the number of shares subject to each option and SAR, (c) to determine the
time or times
at which options and SARs will be granted, (d) to determine the option
price  of  the shares subject to each option, which price shall be  not
less
than  the  minimum specified in Section 6 of this Plan, (e) to determine
the time  or  times when each option and SAR becomes exercisable and the
duration of the exercise period, (f) to determine the form of payment in
settlement of the  exercise of SAR's; (g) to prescribe the form or forms
of the instruments evidencing any options and SARs granted under this
Plan (which forms shall be consistent with this Plan but need not be
identical), (h) to adopt, amend and rescind  such  rules and regulations
as, in its opinion, may be advisable  in the  administration of this Plan
and (i) to construe and interpret this Plan, the  rules  and regulations
and the instruments evidencing options  and  SARs granted under this Plan
and to make all other determinations deemed necessary or advisable for
the administration of this Plan.

      The  Committee  may consult with counsel, who may  be  counsel  to
the Company, and shall not incur any liability for any action taken in
good faith in reliance upon the advice of counsel.
     3.   Shares Available for Options.  Subject to the provisions of
Section
9  of  this  Plan, the aggregate number of shares of Capital Stock for
which
options  and  SARs may be granted under this Plan shall not exceed
1,500,000 shares.

      The  shares to be delivered upon exercise of options or SARs under
this Plan shall be made available, at the discretion of the Board of
Directors  of the  Company  (the  "Board  of Directors"), either from
the authorized  but unissued  shares  of Capital Stock of the Company or
from shares  of  Capital Stock
held by the Company as treasury shares, including shares purchased  in
the open market.
      If  an  option or SAR granted under this Plan shall expire or
terminate unexercised as to any shares covered thereby, such shares
shall thereafter be available for the granting of other options and SARs
under this Plan.
      4.   Eligibility.  Options and SARs will be granted only to
persons who
are  employees of the Company or of a subsidiary of the Company (as the
term "subsidiary  corporation" is defined by Section 424 of the Code).
The  term "employees"  shall  include officers as well as all other
employees  of  the Company  and  its  subsidiaries  and shall include
directors  who  are  also employees  of  the  Company or of a subsidiary
of the  Company.  Neither  the members of the Committee nor any member of
the Board of Directors who is  not an  employee  of  the Company (or of a
subsidiary of the  Company)  shall  be eligible to receive an option or
SAR under this Plan.

      In selecting the individuals to whom options and SARs shall be
granted, as  well  as in determining the number of shares subject to and
the type  and terms
and provisions of each option and SAR, the Committee shall weigh  such
factors as it shall deem relevant to accomplish the purpose of this Plan.

      An  individual who has been granted an option or SAR may be granted
an additional option or options or SAR(s) if the Committee shall so
determine.

      No  employee shall be eligible for the grant of any ISO under this
Plan if,  at  the  time the ISO is granted, such employee owns, or  is
considered under
Section 424(d) of the Code, to own stock possessing more than  10%  of
the total combined voting power of all classes of stock either of the
Company or of any parent or subsidiary thereof.

     The maximum number of shares with respect to which options and SAR's
may be granted to any individual under this Plan in the aggregate during
the term of  this  Plan  shall  be 500,000 shares.  The aggregate  fair
market  value (determined at the time an ISO is granted) of the stock
with respect to which incentive  stock options are exercisable for the
first time by  any  employee during  any  calendar  year (under all such
plans of the employee's  employer
corporation and its parent and subsidiary corporations) shall not exceed
that permitted by Section 422(d) of the Code.
      5.    Term of Options and SARs.  The full term of each option  and
SAR
granted  hereunder shall be for such period as the Committee shall
determine, but  for  not  more than ten years from the date of granting
thereof.   Each option  and  SAR  shall  be  subject to earlier
termination as  provided  in Paragraphs (d) and (e) of Section 8.

    6.    Option Price.  The option price of each option shall not be
less
than  100% of the fair market value of the shares covered thereby at the
time the  option is granted and in no event less than the par value of
the shares covered thereby.

     7.   Non-transferability of Options and SARs.  No option or SAR
granted under
this Plan shall be transferable by the grantee otherwise than by  will
or  the  laws  of descent and distribution, and such option  or  SAR  may
be exercised during his lifetime only by him.

     8.  Exercise of Options and SARs.  (a) Each option and SAR granted
under this  Plan shall be exercisable on such date or dates and during
such
period within  the  full term thereof and with respect to such number of
shares  as shall
be  determined pursuant to the provisions of the instrument evidencing
such option or SAR.

      (b)  If the Committee grants ISOs, the instruments evidencing such
ISOs shall   contain terms and provisions relating to exercise and
otherwise  which
are  designed to render them ISOs pursuant to Section 422 of the Code and
the Income  Tax  Regulations thereunder, as the same or any successor
statute  or regulations may at the time be in effect.

    (c)   A person electing to exercise an option shall give written
notice
to the Company of such election and of the number of shares he has
elected to purchase, and shall at the time of exercise tender the full
purchase price of the  shares he has elected to purchase.  Until such
person has been issued  a certificate or certificates for the shares so
purchased, he shall possess  no rights of a record holder with respect to
any of such shares.

      (d)   No  option  or  SAR shall be affected by a change  of  duties
or
position of the optionee (including transfer to or from a subsidiary) so
long as  he continues to be an employee of the Company or one of its
subsidiaries. If  an optionee shall cease to be such an employee for any
reason other  than death,  such option or SAR shall thereafter be
exercisable only to the extent of  the  exercise rights, if any, which
had accrued as of the  date  of  such cessation,  provided  that (i) the
Committee may provide  in  the  instrument evidencing  any  option  or
SAR that the  Committee  may  in  its  absolute discretion, upon any such
cessation of employment, determine (but be under no obligation to
determine) that such accrued exercise rights shall be deemed to include
additional shares covered by such option or SAR and  (ii)  upon  any such
cessation of employment, such remaining right to exercise shall in  any
event  terminate upon the earlier of (A) the expiration of the full  term
of
the  option  of SAR and (B) the expiration of three months from the  date
of such  cessation of employment or such later expiration date, if any,
as the Committee may in its sole discretion, either at the time of grant
or at  any time  prior  to  exercise,  establish (but not  beyond  the
expiration  date determined  in  (A)).  The instruments evidencing
options and  SARs  granted under
this  Plan may contain such provisions as the Committee shall  approve
with  reference to the effect of approved leaves of absence.  Nothing in
this Plan or in any option or SAR granted hereunder shall confer upon any
optionee any  right  to  continue  in  the  employ  of  the  Company  or
any  of  its subsidiaries, or to interfere in any way with the right of
the Company or its subsidiaries to terminate his employment at any time.

     (e)  Should an optionee die while in the employ of the Company or
one of its  subsidiaries, or after cessation of such employment, but
prior  to the termination  of  any option or SAR, such persons as shall
have acquired,  by
will  or by the laws of descent and distribution, the right to exercise
such
option or SAR theretofore granted such optionee may, in either case,
exercise such option or SAR at any time prior to expiration of its full
term or of one year
from the date of death of the optionee, whichever is earlier,  provided
that  any  such  exercise shall be limited to the exercise rights  which
had
accrued  as  of  the  date when the optionee ceased to be such  an
employee, whether  by death or otherwise; provided further, however, that
the Committee may  provide in the instrument evidencing any option or SAR
that such  option or  SAR  shall become exercisable immediately upon the
death of the  optionee with respect to all shares covered thereby.
      9.    Adjustment  Upon  Changes  In  Capitalization.   The
instruments evidencing  options and SARs granted hereunder shall contain
such  provisions as  the Committee shall determine for adjustment of the
number and classes of shares  covered thereby, or of the option prices or
Base Amounts (as  defined in  Section  10  of  this  Plan), or both, in
the event  of  changes  in  the outstanding Capital Stock of the Company
by reason of stock dividends,  stock split-ups,   recapitalizations,
reorganizations,  mergers,   consolidations, combinations  or exchanges
of shares or the like, of or by the  Company.
In the  event of any such change, the aggregate number and classes of
shares for which  options  and SARs may thereafter be granted under  this
Plan may  be appropriately  adjusted as determined by the Board  of
Directors so  as  to reflect such change.
    10.   Stock Appreciation Rights.
  (a)   General.  SARs may be granted to such eligible employees under
this Plan
as  may  be  selected by the Committee.  The Committee shall  determine
whether  a particular stock appreciation right granted under this Plan
shall (i) relate to a previously granted non-qualified option, (ii)
relate to a new non-qualified  option  or  new ISO, or (iii) be
independent  of any  option; provided,  however,  that  a  stock
appreciation  right  may be  granted  in conjunction with an ISO only at
the time the related ISO is granted and  only to  the  extent that such
stock appreciation right meets the requirements  of Section 422 of the
Code and the regulations thereunder.  An SAR is the  right to receive,
upon exercise and without any payment to the Company, a number of shares
of  Common  Stock of the Company and/or cash in an amount  determined
pursuant to paragraph (c) below.  An SAR granted to an optionee may, but
need not,
relate to a specific stock option granted to that optionee  under  this
Plan ("related option").  If the SAR relates to an option, it shall cover
the same
number  of shares as are covered by the related option, or such  lesser
number  as  the  Committee shall determine.  Each SAR shall  be  adjusted
to reflect  any  adjustments by reason of any stock splits, stock
dividends,  or other  changes in capitalization in the manner described
in Section 9  hereof occurring after the effective date of the grant of
such SAR.  The decision of the  Committee administering the Plan as to
the method, amount and timing  of any  such  adjustments  shall be
conclusive. In the case  of  an  SAR  which relates  to  an  option,
expiration or exercise of the related  option  shall automatically
terminate the SAR to the extent of the number of shares covered by  the
SAR with respect to which the related option expired or was exercised
(disregarding  any shares covered by the related option in  excess  of
those covered  by  the SAR). Exercise of an SAR which relates to an
option  shall automatically terminate the related option to the extent of
the  number  of shares covered  by  the related option with respect to
which  the  SAR  was exercised.

     (b)   Transferability and Exercise.  An SAR granted to an optionee
shall not  be  transferable and shall be exercisable only by the optionee
to  whom granted.   An SAR which relates to an option shall be exercised,
if  at  all, only
during  the  period  specified in Section 8 hereof  applicable  to  the
exercise  of the related option.  An SAR may be exercised only if the
amount payable upon exercise of the SAR is greater than zero.

    (c)   Payment.  Upon exercise of an SAR, an optionee shall be
entitled to payment  in  an amount equal to the excess of the fair market
value  of one share  of Common Stock of the Company on the date of
exercise over the "Base
Amount", multiplied by the number of shares in respect of which the SAR
shall have  been exercised.  For this purpose, the "Base Amount" shall
mean
(i)  in the  case  of an SAR which relates to an option, the option price
per  share under  the related option, and (ii) in the case of any other
SAR, the  amount specified  by  the  Committee for this purpose at the
time of  grant,  which amount  shall not be less than 100% of the fair
market value of  a  share  of Common Stock of the Company on the date of
grant nor less than the par  value of  such a share.  Payment may be made
in the discretion of the Committee  in the  form  of (i) shares of Common
Stock of the Company having a fair  market value on the date of exercise
equal to the amount payable, (ii) cash or (iii) a  combination  of shares
and cash. The Committee shall determine  the  fair market value of the
Company's stock on the date of exercise of an SAR,  which determination
shall be conclusive.  In the case of an SAR which is related to an  ISO,
such determination shall be made in a manner consistent with Section 422
of the  Internal Revenue Code of 1986, as amended, and the  regulations
thereunder.  However, payments upon exercise of an SAR may be made in
cash to an  optionee subject to Section 16(b) of the Securities Exchange
Act of 1934 only  if  such optionee exercises such SAR during a period
beginning on  the third  business day following the date of release of
the quarterly or  annual summary  statements of sales and earnings and
ending on the twelfth  business day  following  such  date.   Such
payments shall  be made  within  20  days following the exercise of the
SAR; provided, however, that the payment may be deferred by the Committee
in its discretion to such date and under such terms and conditions as the
Committee may determine.
     (d)    Agreements.  All grants of SARs under the Plan shall be
evidenced
by  written  agreements  which, in the case of an SAR  which  relates  to
an option,  may  be  appurtenant  to or included in  the  related  stock
option agreement  between  the  Company  and the optionee.   Such
agreements  shall contain  such further terms and conditions on the
grant, exercise and payment of SARs as the Committee shall prescribe and
as are not inconsistent with the provisions of this Plan.

   11.   Withholding.  The Company and each subsidiary shall have the
right to  deduct  from all amounts paid in cash upon exercise of an SAR
any  taxes required by law to be withheld therefrom.  In the case of
payments of SARs in the form of shares, or upon exercise of an option,
the person exercising such option  or  SAR  shall be required to pay the
Company or its  subsidiary  the amount  of any taxes required to be
withheld with respect to such shares;  in lieu thereof, the Company and
each subsidiary shall have the right to retain, or  sell  without notice,
a sufficient number of shares to cover  the  amount required  to  be
withheld.  The Committee may from time  to  time  establish procedures
permitting optionees to elect stock withholding  consistent  with
applicable  requirements  of Rule 16b-3 promulgated  by  the  Securities
and Exchange Commission.

     12.    Amendment,  Suspension or Termination  of  Plan.   The  Board
of
Directors  may  at any time terminate or from time to time amend  or
suspend this  Plan, provided, however, that no such amendment shall,
without approval of  the  shareholders of the Company, except as provided
in Section 9 hereof: (a)  increase the aggregate number of shares as to
which options and SARs may be  granted under this Plan; (b) change the
method of determining the minimum option  exercise price; (c) increase
the maximum period during which  options or  SARs may be exercised; (d)
extend the effective period of this Plan,  (e) materially increase the
benefits accruing to optionees under this  Plan,  (f) permit  the
granting of options or SARs to members of the Committee,  or  (g)
materially  modify the requirements as to eligibility for  participation
in this  Plan.   No option or SAR may be granted during any suspension
of  this Plan  or after this Plan has been terminated and no amendment,
suspension  or termination shall, without the optionee's consent, alter
or impair any of the rights or  obligations under any option or SAR
theretofore  granted  to  him under this Plan.

   13.    Listing  and Registration.  The Company, in its  discretion,
may
postpone  the issuance and delivery of shares upon any exercise of an
option or  SAR  until completion of such stock exchange listing, or
registration  or
other  qualification of such shares under any state or federal law,  rule
or regulation  as  the  Company may consider appropriate.  On  exercise
of the option or SAR the optionee shall be required to make such
representations and furnish such information as may in the opinion of
counsel for the Company  be appropriate to permit the Company, in the
light of the then existence or nonexistence of an effective Registration
Statement under the Securities Act  of 1933  with  respect  to  such
shares, to issue or  transfer  the  shares  in compliance with the
provisions of that Act.  In case of the non-existence  of an  effective
Registration Statement under the Securities Act of  1933  with respect
to such shares, restrictions may, in the discretion of the  Company, be
imposed on the transfer of shares and certificates therefor may be marked
or  stamped with a reference to such restrictions.   Upon registration of
the optioned  shares of Common Stock with the Securities and Exchange
Commission, such  restrictions  shall  be inoperative and an optionee
who was  required pursuant  to  this  subsection to make investment
representations  on  shares optioned hereunder shall be released from
such investment representations.
      14.    Consideration  for  Grant  of  Options.   Each  participant,
in consideration of the granting of an option hereunder, shall agree in
writing to  remain in the employ of the Company, or a subsidiary
corporation,  for  a period of not less than one year.
    15.          Effectiveness  of the Plan.  The Plan shall  be  subject
to
approval  and  ratification by the vote of the holders of a majority  of
the shares of stock of the Company present or represented at the meeting
to which the  Plan is submitted.  Subject to such approval and
ratification, the  Plan is effective as of March 18, 1994.  Options and
SARs may be granted under the Plan  prior to such approval and
ratification, but each such option  and  SAR granted shall be subject to
the approval and ratification of the Plan by  the stockholders,  and  if
the Plan shall not be so approved  and  ratified,  all options and SARs
granted shall be of no effect.  The date of the grant of any option  or
SAR  granted  prior  to such approval  and  ratification  by  the
stockholders shall be determined for all purposes as if the option or SAR
had not been subject to such approval and ratification.  No option or SAR
granted may be exercised prior to such approval and ratification.  No
options or SARs may be granted under this Plan subsequent to March 17,
2004.


EXHIBIT 10F
               THE GREAT ATLANTIC & PACIFIC TEA COMPANY, INC.
            1994 STOCK OPTION PLAN FOR NON-EMPLOYEE DIRECTORS
                                    
                          ARTICLE I.  Purposes
                                    
    The  purposes  of The Great Atlantic & Pacific Tea Company,  Inc.
1994 Stock Option Plan for Non-Employee Directors (the "Plan") are to
attract  and retain  the  services of knowledgeable non-employee
Directors of  The  Great Atlantic  &  Pacific  Tea Company, Inc. (the
"Company")  and to  provide  an incentive for such Directors to increase
their proprietary interests  in  the Company's long-term success and
progress.

                 ARTICLE II.  Shares Subject To The Plan
                                    
      Subject  to adjustment in accordance with Article VI hereof, the
total number  of  shares of the company's common stock, par value $1.00
per  share (the  "Common  Stock"), for which options may be granted under
the  Plan  is 100,000  (the  "Shares").                             The
Shares shall  be  presently  authorized  but
unissued  or  subsequently acquired by the Company and shall  include
shares representing  the unexercised portion of any option granted  under
the  Plan which expires or terminates without being exercised in full.
                ARTICLE III.  Administration Of The Plan
      The  administrator of the Plan (the "Plan Administrator")  shall
be a committee  appointed by the Board of Directors of the Company (the
"Board"). Subject to the terms of the Plan, the Plan Administrator shall
have the power
to  construe  the provisions of the Plan, to determine all questions
arising thereunder  and  to  adopt  and  amend such rules  and
regulations for  the administration of the Plan as it may deem desirable.
                 ARTICLE IV.  Participation In The Plan
      Each  member of the Board elected or appointed who is not otherwise
an employee  of  the  Company or any subsidiary (an "Eligible  Director")
shall receive the following option grants under the Plan:
1.   Initial Grants.
      An  initial  grant (an "Initial Grant") of an option  to  purchase
two thousand (2,000) Shares shall automatically be granted to:
(a)  Each Eligible Director immediately following adoption of the Plan by
     the Company's Board of Directors; and
(b)  Each  person, if any, who first becomes an Eligible Director on or
     after July  12,  1994  on  the  date  such person first  becomes  an
     Eligible Director.
     
      Each  Initial  Grant is subject to the approval  of  the  Plan  by
the Company's stockholders.

2.   Additional Grants.

      Commencing  with the Annual Meeting of Stockholders of the  Company
as specified  in  the  company's By-Laws (the "Annual Meeting")  in
1994, each Eligible  Director  shall  automatically  receive  an
additional grant  (an "Additional  Grant") of an option to purchase
Shares on the  day immediately following the date of each year's Annual
Meeting.

    Each Additional Grant shall consist of an option to purchase two
hundred (200) Shares.


                        ARTICLE V.  Option Grants
                                    
      Each  option  granted to an Eligible Director under the  Plan  and
the issuance of Shares thereunder shall be subject to the following
terms:

1.   Option Agreement.

     Each  option  granted under the Plan shall be evidenced  by  an
option agreement  (an  "Agreement") duly executed on behalf of  the
Company.   Each Agreement shall comply with and be subject to the terms
and conditions of the Plan.                                 Any Agreement
may
contain such other terms, provisions and conditions
not   inconsistent  with  the  Plan  as  may  be  determined  by   the
Plan
Administrator.

2.   Vesting and Exercisability.

      An  option  shall become exercisable in accordance with  the
following schedule and vested portions may be exercised in full at one
time or in  part from time to time:

                                                         Portion of Grant
     Period of Time From the Date the                        That is
        Option is Granted                                  Exercisable
-----------------------------------------------        ------------------
     -Until first subsequent annual meeting of
       shareholders after grant                                 0%
                                    
     Until second subsequent annual meeting of
       shareholders after grant                            33-1/3%
                                    
     Until third subsequent annual meeting of
      shareholders after grant                            66-2/3%
     Thereafter                                              100%
      For the purposes of options granted at the time this Plan is
adopted by the  Board  of Directors, the first subsequent annual meeting
of shareholders shall be the meeting held in 1994.
3.   Option Exercise Price.
      The option exercise price for an option granted under the Plan
shall be the  fair  market value of the Shares covered by the option at
the  time the option  is granted.  For purposes of the Plan, "fair market
value" shall  be the  closing price of the Common Stock on such date as
reported in the  NYSEComposite Transactions or, if no Common Stock was
traded on such date, on the next preceding date on which the Common Stock
was so traded.
4.   Manner of Exercise of Option.
      Any  option  may be exercised by giving written notice, signed  by
the person  exercising the option, to the Company stating the  number  of
Shares with  respect to which the option is being exercised, accompanied
by payment in full for such Shares, which payment may be in whole or in
part (i) in cash or by check, or (ii) in shares of Common Stock already
owned for at least six (6)  months by the person exercising the option,
valued at fair market  value at the time of such exercise.
5.   Terms of Options.
      Each  option shall expire ten (10) years from the date of the
granting thereof, but shall be subject to earlier termination as follows:
(a)  In  the  event of the death of an optionee during the optionee's
     service as a Director or within twelve (12) months of cessation of
     service as  a Director, the options granted to the optionee shall be
     exercisable,  and such  options  shall expire unless exercised
     within twelve  (12)  months after the date of the optionee's death,
     by the legal representatives  or the  estate of such optionee, by
     any person or persons whom the optionee shall  have designated in
     writing on forms prescribed by and filed  with the  Company, or if
     no such designation has been made, by the person  or persons to whom
     the optionee's rights have passed by will or the laws of descent and
     distribution.
(b)  In  the  event an optionee shall cease to be a director as a  result
     of resignation,  declining  to  stand for re-election  or  removal
     without cause, each unexercised option held by such optionee shall
     automatically terminate twelve (12) months after the optionee ceases
     being a director; provided,  however,  in the event an optionee
     ceases being  a  director because  the  optionee  was  removed  for
     cause, all  options  granted hereunder shall terminate immediately.
6.   Transferability.
      During an optionee's lifetime, an option may be exercised only  by
the optionee.
Options  granted  under the Plan and the  rights  and  privileges
conferred  thereby shall not be subject to execution, attachment  or
similar process and may not be transferred, assigned, pledged or
hypothecated in  any manner  (whether by operation of law or otherwise)
other than by will or  the applicable  laws  of  descent and distribution
or  pursuant  to  a  qualified domestic relations order as defined by the
Internal Revenue Code of 1986,  as amended,  or  Title  I  of the
Employee Retirement Income  Security  Act,  as amended,  or  the rules
thereunder, except that, to the extent  permitted  by applicable  law
and  Rule  16b-3 promulgated  under  Section  16(b)  of  the Securities
Exchange Act of 1934, as amended (the "Exchange Act"),  the  Plan
Administrator  may permit a recipient of an option to designate  in
writing
during  the optionee's lifetime a beneficiary to receive and exercise
options in  the  event of the optionee's death (as provided in Section
5(a)
hereof). Any attempt to transfer, assign, pledge, hypothecate or
otherwise dispose  of any  option  under  the Plan or of any right or
privilege conferred  thereby, contrary to the provisions of the Plan, or
the sale or levy or any attachment or similar process upon the rights
and privileges conferred thereby, shall be null and void.
7.   Holding Period.
      Shares of Common Stock obtained upon the exercise of any option
granted under  the  Plan  may not be sold by persons subject to  Section
16  of  the Exchange Act until six months after the later of (i) the
date the option  was granted  or  (ii)  the date on which the Plan was
approved by  the  Company's Stockholders.
8.   Participant's or Successor's Rights as Stockholder.
      Neither  the  recipient of an option under the Plan nor the
optionee's successor(s)  in  interest shall have any rights  as  a
stockholder  of  the Company  with  respect  to any Shares subject to an
option  granted  to  such person until such person becomes a holder of
record of such Shares.
9.   Limitation as to Directorship.
      Neither  the  Plan nor the granting of an option nor any  other
action taken  pursuant to the Plan shall constitute or be evidence of
any agreement or  understanding,  express  or implied, that an  optionee
has a  right  to continue  as a Director for any period of time or at
any particular  rate  of compensation.
10.  Regulatory approval and Compliance.
     The Company shall not be required to issue any certificate or
certificates for Shares upon the exercise of any option granted under
the Plan, or record as a holder of record of Shares the name of the
individual exercising an option under the Plan, without obtaining to the
complete satisfaction of the Plan Administrator the approval of all
regulatory bodies deemed necessary by the Plan Administrator, and
without complying, to the Plan Administrator's complete satisfaction,
with all rules and
regulations under federal, state or local law deemed applicable by the
Plan Administrator.
                    ARTICLE VI.  Capital Adjustments
      The  aggregate  number and class of Shares for  which  options  may
be granted  under  the  Plan, the number and class of  Shares  covered
by each outstanding  option  and the exercise price per Share thereof
(but not  the total  price)  shall  all be proportionately adjusted  for
any increase  or decrease  in  the  number of issued Shares resulting
from a recapitalization, stock  split,  stock  dividend, exchange of
shares, merger,  reorganization, change in corporate structure or shares
of the Company or similar events.
      In  the event of any adjustment in the number of Shares covered by
any option,  any  fractional  Shares resulting from  such  adjustment
shall  be disregarded  and each such option shall cover only the number
of full  Shares resulting from such adjustment.


                   ARTICLE VII.  Expenses Of The Plan
                                    
      All  cost and expenses of the adoption and administration of  the
Plan shall be borne by the Company; none of such expenses shall be
charged to  any optionee.

         ARTICLE VIII.  Effective Date And Duration Of The Plan
                                    
   The Plan shall be dated as of March 18, 1994 and shall be effective
upon adoption by the Board so long as the Plan receives the approval of
holders of a  majority of the Company's Shares present and entitled to
vote at the  1994 Annual Meeting of the Stockholders.  The Plan shall
continue in effect  until it  is  terminated by action of the Board or
the Company's stockholders,  but such termination shall not affect the
then outstanding terms of any options.
           ARTICLE IX.  Termination And Amendment Of The Plan
      The Board may amend, terminate or suspend the Plan at any time, in
its sole  and  absolute discretion; provided, however, that no amendment
may  be made more than once every six (6) months that would change the
amount, price, timing  or vesting of the options, other than to comport
with changes in  the Internal Revenue Code of 1986, as amended, or the
Employee Retirement  Income Security Act, as amended or the rules and
regulations promulgated thereunder, and provided, further, that if
required to qualify the Plan under rule 16b-3, no amendment that would
(a)   materially increase the number of Shares that may be issued  under
the
Plan,

(b)   materially modify the requirements as to eligibility for
participation
in the Plan, or

(c)   otherwise  materially  increase the benefits accruing  to
participants
under the plan

shall be made without the approval of the Company's stockholders.









                 ARTICLE X.  Compliance With Rule 16b-3

     It is the intention of the Company that the Plan comply in all
respects with  Rule 16b-3 promulgated under Section 16(b) of the Exchange
Act and that Plan   participants  remain  disinterested  persons  for
purposes   of      (i)
administering  other employee benefits plans of the Company and  (ii)
having such  other  plans  be  exempt  from  Section  16(b)  of  the
Exchange  Act. Therefore, if any Plan provision is later found not to be
in compliance  with Rule  16b-3 or if any Plan provision would disqualify
Plan participants  from remaining  disinterested persons, that provision
shall be  deemed  null  and void,  and in all events the Plan shall be
construed in favor of its  meeting the requirements of rule 16b-3.





</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13
<SEQUENCE>3
<TEXT>

                                     44

COMPARATIVE HIGHLIGHTS

                             The Great Atlantic & Pacific Tea Company, Inc.
(Dollars in thousands, except per share figures)
                                 Fiscal 1994     Fiscal 1993    Fiscal 1992
                                 -----------     -----------    -----------
Sales                            $10,331,950     $10,384,077    $10,499,465
Income (loss) before cumulative
   effect of accounting changes    (166,586)           3,959       (98,501)
Net income (loss)                  (171,536)           3,959      (189,501)
Income (loss) per share before
   cumulative effect of
   accounting changes                  (4.36)            .10         (2.58)
Net income (loss) per share            (4.49)            .10         (4.96)
Cash dividends per share                 .65             .80          .80
Expenditures for property            214,886         267,329       204,870
Working capital                       97,277          79,207        56,769
Current ratio                           1.09            1.07          1.05
Shareholders' equity                 774,914         994,417     1,034,330
Book value per share                   20.27           26.02         27.06
Number of stores at year end           1,108           1,173         1,193



















                                      1
MANAGEMENT'S DISCUSSION AND ANALYSIS

OPERATING RESULTS

Fiscal 1994 Compared with 1993

Sales for fiscal 1994 were $10.3 billion, a net decrease of $52 million or

0.5% when compared to fiscal 1993 sales of $10.4 billion.  U.S. sales

increased $75 million or 0.9% compared to fiscal 1993 despite the estimated

impact of a fiscal 1993 competitors' strike in the New York metropolitan

market which had a favorable effect on fiscal 1993 sales of approximately

0.3%.  In the U.S., same store sales for fiscal 1994 were 0.8% ahead of

fiscal 1993 and comparable store sales, which include replacement stores,

were up 1.4% excluding the estimated effect of last year's competitors'

strike.



Canadian sales were $127 million or 6.6% below fiscal 1993.  A lower fiscal

1994 Canadian exchange rate accounted for $110 million of this year's sales

decline.  Canada's fiscal 1994 sales increased approximately $122 million due

to a labor strike in fiscal 1993 in 63 Miracle Food Mart ("Miracle") stores

which caused the stores to be closed for the last 14 weeks of the prior

fiscal year.  Excluding the impact of a lower Canadian exchange rate and the

strike closure of 63 Miracle stores for 14 weeks of fiscal 1993, Canadian

same store sales were down 7.0% mainly due to the slow sales recovery of the

Miracle stores following the settlement of the labor strike on the last day

of fiscal 1993.



The Company opened 16 new supermarkets and 6 new liquor stores, remodeled and

enlarged 55 stores and closed 87 stores during fiscal 1994.  The opening of

38 new stores since the beginning of fiscal 1993 and the acquisition of Big

Star stores in fiscal 1993 added approximately 3.1% to comparable sales in

fiscal 1994.  The closure of 171 stores since the beginning of fiscal 1993

reduced comparative sales by approximately 3.1%.  Average weekly sales per

store were approximately $174,800 in fiscal 1994 versus $168,100 in fiscal

1993 for a 4.0% increase.



During fiscal 1994, in an effort to combat the competitive situation in the

Metro Atlanta area, the Company closed 21 Atlanta stores and completed the

launching of its frequent shoppers program which began late in fiscal 1993.

As a result, sales for the Metro Atlanta area have improved, with same store

sales for the remaining stores up 7.0% over the prior year.  However, in

Atlanta, the Company is still experiencing the influx of new competitors, and

the expected continuing high level of competitive openings and pricing

activity pose a threat to the sales and profitability of the Company's

Atlanta operations.



Gross margin as a percent of sales for both fiscal 1994 and 1993 approximated

28.5%.  The gross margin dollars decrease of $15 million is a result of a

decline in the Canadian exchange rate of $29 million and a decrease in gross

margin rates, principally in Canada, of $3 million partly offset by an

increase in gross margin volume, principally in the U.S., of $17 million.

The U.S. gross margin dollars increased $51 million, as a result of an

increase in gross margin rates from 28.3% to 28.7% and the impact of the

aforementioned volume increase.  The Canadian gross margin dollars decreased

$66 million, resulting from a decrease in gross margin rates from 29.3% to

27.7%, the impact of the exchange rate decline and a volume decline.



Store operating, general and administrative expense of $2.9 billion in fiscal

1994 declined slightly from fiscal 1993.  As a percent of sales, such costs

approximated 27.8% in both fiscal 1994 and 1993.  U.S. expenses increased $15

million, principally related to depreciation, outside services, store pre-

opening and labor costs.  Canadian expenses decreased $31 million primarily

due to lower store labor costs on reduced sales volume, reduced occupancy

costs, a decrease in expenses related to prior year's Miracle strike and the

favorable impact of the decline in the Canadian exchange rate.  The Canadian

decrease was partially offset by the cost of the termination/reassignment

program which was $27 million in fiscal 1994, compared to an early retirement

program charge of $17 million in fiscal 1993.  The termination/reassignment

program was implemented in conjunction with the Company's decision to convert

a significant number of its Ontario-based stores to a low-cost format.  In

addition, the Company recorded a $17 million charge in fiscal 1994 to cover

the cost of closing 13 non-Miracle stores in fiscal 1995.



Included under the Company's 1994 year-end balance sheet captions "Other

accruals" and "Other non-current liabilities" are amounts totaling

approximately $43 million associated with store closing liabilities, which

includes the $17 million recorded in fiscal 1994 for Canada as discussed

above.  During fiscal 1994 approximately $15 million were charged against

these reserves, of which approximately $14 million related to the realignment

of store operations reserve established in fiscal 1992.  See "Realignment of

Store Operations" footnote for further discussion.



During the third quarter of fiscal 1994 the Company recorded a charge of

$127 million representing the write-off of $50 million of goodwill and the

write-down of $77 million of fixed assets relating to Miracle stores which

continue to generate operating losses.



In November of 1993, the Miracle store employees went on strike for a 14-

week period.  Since Canadian labor laws preclude the replacement of striking

workers, the strike resulted in a complete shutdown of all of the Miracle

stores.  The strike was resolved on February 20, 1994 and the Company paid

$17 million in labor settlement costs.  These stores were re-opened for

business commencing February 25, 1994.  Following the strike, Management

instituted extensive and costly promotional campaigns designed to assist in

its goal of re-establishing pre-strike sales levels.  When the Miracle

strike ended, Management determined that the goodwill balance associated

with Miracle stores would be recoverable over its remaining life.  This

conclusion was based upon operating projections which comprehended (i) the

historical performance and market shares of the Miracle stores in pre-strike

periods, (ii) the labor savings projected to be realized as a result of the

favorable terms of the settlement (principally wage and benefit concessions

and the ability to use newly hired part-time employees after a certain level

of full and part-time union employment had been realized), and (iii) the

regaining of pre-strike sales and operating margins which was anticipated to

occur because of the implementation of extensive promotional programs in the

Miracle stores.



Management continued to assess the performance of the Miracle stores during

the post-strike period.  The anticipated recovery of Miracle sales and

operating margins was not yet realized through June 18, 1994, the end of the

Company's first fiscal quarter or September 10, 1994, the end of the

Company's second fiscal quarter.  Through the second quarter same store

sales and margins had declined significantly when compared to the prior year

pre-strike levels.  At that time, Management concluded that the following

factors were the principal reasons why the recovery had not yet been

realized: (i) increased price competition from Miracle competitors in

response to the promotional activities implemented by Miracle, (ii) the

inability to yet utilize part-time employees (a key element of the strike

settlement which required increased sales levels to be effective) and (iii)

the continuing effects of the complete shutdown during the strike.

Management continued to believe that these negative trends were temporary

and that more time was required to determine the effectiveness of the

promotional programs and the changed competitive environment.  Management

continued to closely monitor the operating performance and sales levels

during the third quarter.



Despite the extensive promotional programs, in the period through December

3, 1994, the operating performance of Miracle did not improve and the

negative sales trends and deteriorating margin levels continued.  Management

believed that the negative results which occurred subsequent to the strike

were no longer temporary and, accordingly, prior operating cash flow

projections of Miracle were revised.  These revised projections indicated

that the Miracle goodwill balance would not be recovered over its remaining

life and the full amount thereof should be written-off.



Further, the levels of sales and operating cash flow achieved through the

first nine months of fiscal 1994, coupled with the reduced expectations of

future Miracle operations, indicated that Miracle's operating results would

not be sufficient to absorb the depreciation and amortization of certain of

its operating fixed assets.  In order to measure this impairment, the

Company analyzed the projected operating performance of each store

comprising the Miracle division and reflected the impairment of the fixed

assets attributable to those stores which the Company believes will continue

to generate an operating loss before taking into account depreciation and

amortization expenses.  The Company has no current plans to close Miracle

stores in spite of their negative performance and believes that the total

Canadian operations will be able to absorb their projected fixed costs.  The

Company also believes that the fixed assets related to the Canadian

operations exclusive of Miracle are recoverable from operations over their

remaining useful lives.



As of February 25, 1995, based on current information, the Company has no

reasonable basis to believe that any existing goodwill on the books of the

Company is required to be written-off.  After giving effect to the Miracle

goodwill write-off, there is currently no goodwill recorded on the books of

the Canadian operations.



Interest expense increased in fiscal 1994 when compared to fiscal 1993

primarily due to increased U.S. borrowings of $100 million in long-term Notes

issued in January, 1994 and an increase in average interest rates on short-

term borrowings.



Income (loss) before taxes and cumulative effect of accounting change for

fiscal 1994 was a loss of $129 million as compared to income of $7 million in

fiscal 1993.  The fiscal 1994 loss included Canadian charges for the write-

off of goodwill and long-lived assets of $127 million, the employee

termination/reassignment program of $27 million and the provision for store

closings of $17 million.  The fiscal 1993 income included a Canadian charge

of $17 million for an employee early retirement program and an estimated $23

million cost impact of the Canadian labor strike.



Income before taxes and cumulative effect of accounting change for U.S.

operations for fiscal 1994 was $81 million as compared to $52 million for

fiscal 1993, or a 54% increase.  Excluding the above Canadian charges, loss

before taxes and cumulative effect of accounting change for Canadian

operations would have been $39 million for fiscal 1994 as compared to $5

million for fiscal 1993.



Du