SMITHS FOOD & DRUG CENTERS INC
3, 1996-09-03
GROCERY STORES
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- ---------                                              
 FORM 3                                                  
- ---------                                              
						      
 
		           U.S. SECURITIES AND EXCHANGE COMMISSION
			                 Washington, D.C. 20549

	    INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES


   Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, 
      Section 17(a) of the Public Utility Holding Company Act of 1935 or 
	      Section 30(f) of the Investment Company Act of 1940
- --------------------------------------------------------------------------------
1.   Name and Address of Reporting Person

     Porter       Abel           Thomas
- ------------------------------------------------------------
     (Last)       (First)        (Middle)

     c/o Smith's Food & Drug Centers, Inc.
     1550 S. Redwood Road
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		   (Street)

     Salt Lake City   UT            84104
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     (City)        (State)          (Zip)

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2.   Date of Event Requiring Statement
     (Month/Day/Year)

     8/23/96     
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3.   IRS or Social Security Number of
     Reporting Person (Voluntary)

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4.   Issuer Name and Ticker or Trading Symbol

     Smith's Food & Drug Centers, Inc.
     Trading Symbol:  SFD
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5.   Relationship of Reporting Person to Issuer
	      (Check all applicable)

       	   Director                        10% Owner
     -----                           -----

       X   Officer (give                   Other (specify
     -----          title below)     -----        below)

     Senior Vice President and Regional Manager
     ------------------------------------------

6.   If Amendment, Date of Original
     (Month/Day/Year)

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Table 1 - Non-Derivative Securities Beneficially Owned

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1.   Title of Security
     (Instr. 4)
- ------------------------------------------------------------
    Class A Common Stock
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    Class B Common Stock
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2.   Amount of Securites Beneficially Owned
     (Instr. 4)

- ------------------------------------------------------------
      26,321
- ------------------------------------------------------------
      150	  
- ------------------------------------------------------------


3.   Ownership Form:  Direct (D) or Indirect (I)
     (Instr. 5)

- ------------------------------------------------------------
     (D)
- ------------------------------------------------------------
     (D)
- ------------------------------------------------------------


4.   Nature of Indirect Beneficial Ownership
     (Instr. 5)

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Reminder: Report on a separate line for each class of securities beneficially
		        owned directly or indirectly.
					              (Print or Type Responses)

<PAGE>
 
<TABLE> 
<CAPTION> 
 
FORM 3 (continued) Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible 
									                     securities)
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1. Title of Derivative Security  2. Date Exer-    3. Title and Amount of Securities  4. Conver-   5. Owner-   6.  Nature of Indirect
   (Instr. 4)                       cisable and      Underlying Derivative Security     sion or      ship         Beneficial 
				                                Expiration       (Instr. 4)                         Exercise     Form of      Ownership
				                                Date                                                Price of     Deriv-       (Instr. 5)
				                                (Month/Day/                                         Deri-        ative
				                                Year)                                               vative       Security:
				                             --------------------------------------------------     Security     Direct
				                             Date    Expira-                         Amount                      (D) or
				                             Exer-   tion              Title         or                          Indirect
				                             cisable Date                            Number                      (I)
									                                                                of                          (Instr. 5)  
									                                                                Shares
- ------------------------------------------------------------------------------------------------------------------------------------
<S>                              <C>     <C>      <C>                    <C>         <C>           <C>            <C> 
- ------------------------------------------------------------------------------------------------------------------------------------
Employee Stock Option           6/22/99  6/22/00   Class B Common Stock  15,000      $15.00             (D)                     
																
- ------------------------------------------------------------------------------------------------------------------------------------
Employee Stock Option           1/01/01  1/01/02   Class B Common Stock  10,000      $15.00             (D)                      
																 
- ------------------------------------------------------------------------------------------------------------------------------------

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Explanation of Responses:

									                                                                    /s/ Abel T. Porter
									                                                                    --------------------------------

									                                                               by:  /s/ Michael C. Frei
									     
** Intentional misstatements or omissions of facts constitute                   Attorney-in-fact                       09/10/96
   Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C.             --------------------------------     ------------------
   78ff(a).                                                                  **Signature of Reporting Person             Date

Note: File three copies of this Form, one of which must be manually signed.
      If space provided is insufficient, See Instruction 6 for procedure.

															      Page 2
</TABLE>
 


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