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                                                                   EXHIBIT 10.42

                            ALBERTSONS SEVERANCE PLAN

                                  FOR OFFICERS

                   AMENDED AND RESTATED EFFECTIVE JUNE 1, 2005

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                                TABLE OF CONTENTS

<TABLE>
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                                                              PAGE
<S>                                                           <C>
SECTION 1 PURPOSE........................................       1

SECTION 2 DEFINITIONS....................................       1

SECTION 3 ELIGIBILITY AND PAYMENT........................       2

SECTION 4 AMOUNT AND PAYMENT OF SEVERANCE PAY............       4

SECTION 5 DEATH BENEFITS.................................       5

SECTION 6 ADMINISTRATION.................................       6

SECTION 7 CLAIMS PROCEDURE...............................       6

SECTION 8 GENERAL .......................................       8

SECTION 9 AMENDMENT AND TERMINATION......................       8
</TABLE>

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                                    SECTION 1

                                     PURPOSE

      The purpose of the Albertsons Severance Plan for Officers ("Plan") is to
provide severance pay and benefits to certain Officers of the Company whose
employment is involuntarily terminated, where such employment termination is due
to a job restructuring, reduction in force, or job elimination and not due to
any other reason, including but not limited to unsatisfactory performance or
voluntary termination by the Officer. When the employment of such Officers is so
terminated, the employment relationship shall be completely severed and affected
Officers shall have no current or future right to employment on a full-time,
part-time, per diem, consulting or other basis.

      The Plan is intended to be an "employee welfare benefit plan" as that term
is defined in Section 3(1) of the Employee Retirement Income Security Act of
1974, as amended. Severance benefits for eligible Officers shall be determined
exclusively under this Plan unless a separate agreement has been or is reached.
All of the corporate policies and practices regarding severance or similar
payments upon employment termination, with respect to Officers eligible to
participate herein are hereby superseded by this Plan. Benefits under this Plan
are in no way contingent upon retirement under any Company retirement plan.

                                    SECTION 2

                                   DEFINITIONS

      The following capitalized terms shall have the meanings set forth in this
Section 2 unless the context clearly indicates otherwise:

2.1   Administrator means Albertson's, Inc. (acting through its Benefit Plans
      Committee and Benefits Department), unless another person, committee, firm
      or corporation is appointed by the Company, which shall perform the duties
      assigned herein to the Administrator. The Administrator is the "named
      fiduciary" of the Plan for purposes of ERISA.

2.2   Covered Reason means an involuntary termination of employment with the
      Company due to a job restructuring, reduction in force or job elimination
      (and not due to any other reason, including but not limited to
      unsatisfactory performance or voluntary termination by the Officer.)

2.3   Company means Albertson's, Inc. and its subsidiaries and any Successor
      which assumes the obligations of the Plan.

2.4   Effective Date means June 1, 2005.

2.5   ERISA means the Employee Retirement Income Security Act of 1974, as
      amended.

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2.6   Officer means any active, regular officer of the Company who has been
      employed by the Company for at least one year. For purposes of this Plan,
      "Officer" excludes (a) any individual who has an individual employment or
      severance agreement with the Company and (b) any individual who is or may
      become entitled to severance benefits under another severance plan
      sponsored by the Company.

2.7   Participant means an Officer who is notified by the Company that his or
      her employment is to be involuntarily terminated by the Company on or
      after the Effective Date, other than termination that is the result of
      actions by the Officer which, as determined by the Company in its sole
      discretion, would normally result in termination or discharge.

2.8   Pay or Base Pay means the Officer's regular base salary or wages on the
      Officer's Severance Date, excluding all extra pay or special pay such as
      premiums, bonuses, commissions, living or other allowance.

2.9   Plan means the Albertsons Severance Plan for Officers.

2.10  Plan Year means the period from June 1 through May 31.

2.11  Release Agreement means the Severance and Release Agreement given by the
      Participant to the Company and other matters stated therein. The Severance
      and Release Agreement shall bind the Participant and the Company.

2.12  Severance Date means the date established by the Company in its sole
      discretion as a Participant's last day of employment.

2.13  Successor means any employer (whether or not the employer is affiliated
      with the Company) which acquires (through merger, consolidation,
      reorganization, transfer, sublease, assignment, or otherwise) (i) all or
      substantially all of the business or assets of the Company, of a division
      of the Company, or of a single facility or business unit of the Company,
      or (ii) the facility where the Officer usually works.

2.14  Years of Service shall mean the completed 12-month periods during which an
      Officer has been employed by the Company on a continuous basis measured
      from the Officer's most recent hire or rehire date (not an adjusted or
      reinstated hire date).

                                    SECTION 3

                             ELIGIBILITY AND PAYMENT

3.1   Eligibility. Subject to Sections 3.2, 3.3, and 3.4 of this Plan, an
      Officer shall become a Participant if on or after the Effective Date, the
      Officer is notified by the Company that his or her employment with the
      Company is to be involuntarily terminated by the Company, unless such
      termination is the result of actions by the Officer which, as determined
      by the Company in its sole discretion, would normally result in a
      termination

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      or discharge. An employee who is on a Company-approved family and medical
      leave for a personal serious health condition, worker's compensation leave
      or other medical or disability-related leave will be subject to the
      appropriate Company leave policy when the employee returns from leave.

      The foregoing, to the contrary notwithstanding, the Company reserves the
      right to determine the applicability or non-applicability of the Plan in
      its sole and absolute discretion based on the facts and circumstances of
      each situation and administered in a fair and non-discriminatory manner.

3.2   Payment. A Participant shall be entitled to the severance pay set forth in
      Section 4 hereof, if:

      (a)   he or she returns, and does not revoke, a completed and executed
            Release Agreement to the Company within the time specified in the
            Release Agreement; and

      (b)   he or she is not and does not become disqualified from receiving
            severance pay pursuant to Section 3.3 hereof at any time prior to
            such person's Severance Date.

3.3   Disqualifying Events. A Participant shall not be entitled to the severance
      pay set forth in Section 4 hereof, if:

      (a)   the Officer either (i) fails to return a signed Release Agreement to
            the Company within the time period specified by the Company after
            that Officer's Severance Date or (ii) revokes such Release Agreement
            within the time period specified in the Release Agreement;

      (b)   the Officer is notified of a subsequent termination date for his or
            her employment and, prior to such date, the Officer (i) terminates
            voluntarily his or her employment, (ii) fails to show up and
            properly attend work, and/or (iii) fails to adequately perform his
            or her employment duties as established by the Company in its sole
            discretion;

      (c)   the Officer rejects an offer or fails to accept an offer of another
            position from the Company, a Successor or from any affiliate of the
            Company; provided, however, that an Officer may still receive his or
            her severance benefits despite rejecting such offer if either (i)
            the new position has a Base Pay less than eighty (80) percent of his
            or her current Base Pay, or (ii) the new job will require the
            Officer to work in a location more than 50 miles from his or her
            current workplace; or

      (d)   the Officer accepts an offer of another position from the Company, a
            Successor or from any affiliate of the Company regardless of whether
            the new position has a Base Pay less than eighty (80) percent of his
            or her current Base Pay or the new

                                       3
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            job will require him or her to work in a location more than 50 miles
            from his or her current workplace.

3.4   Release. Prior to the date the Participant's employment with the Company
      will terminate, such Participant will receive a Release Agreement in a
      form satisfactory to the Company, substantially in the form attached to
      this Plan as Exhibit A. If the Participant accepts and agrees to his or
      her severance pay and benefits as determined, he or she shall execute the
      Release Agreement and return it to the Group Vice President, Compensation
      and Employee Benefits within the time period specified by the Company
      following his or her Severance Date. Such Release Agreement must be timely
      and appropriately executed by its terms for the Participants to qualify
      for payments and benefits under Section 4.

3.5   Reemployment. By accepting a severance payment under the Plan, the
      Participant agrees not to reapply for employment with the Company within
      six months (or such other period as provided in the Release Agreement) of
      the Participant's' Severance Date.

                                    SECTION 4

                       AMOUNT AND PAYMENT OF SEVERANCE PAY

4.1   Amount and Timing. A Participant's severance pay under this Section 4
      shall be the number of weeks of Pay set forth in the schedule below based
      on such Participant's status and his or her number of Years of Service and
      shall be paid in one lump sum as soon as administratively practicable
      after the Participant's Severance Date and the Company's receipt of the
      Participant's signed Release Agreement, but in no event later than by the
      fifteenth day of the third month following the calendar year in which the
      Participant's Severance Date occurs. Amounts to be paid are as follows:

            Two week's pay per Year of Service, with a minimum of 8 weeks' Pay,
            plus 100 percent target bonus prorated based on the number of weeks
            actually worked during the fiscal year less any bonus already paid.

      Employment taxes shall be withheld from all severance payments but
      voluntary deductions shall not be allowed. In addition, any amount payable
      under this Section shall be reduced (but not below zero) by any payment
      made as required by government-mandated programs that require payment of
      wages and fringe benefits in lieu of appropriate notice of closing,
      layoffs or termination of employment.

4.2   Additional Benefits. The Company will also offer the following additional
      benefits.

      (a)   Participants shall have the right to continue medical and dental
            benefits under the continuation health coverage provisions of Title
            X of the Consolidated Omnibus Budget Reconciliation Act of 1986
            (COBRA) after his or her Severance Date, if otherwise eligible
            and/or, if eligible, may enroll in a Company retiree health plan. To
            the extent that the Participant is eligible for and elects COBRA
            coverage, the

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            Company shall cover the premiums or cost of such coverage (excluding
            IRC section 125 flexible spending accounts and fully-insured medical
            or dental coverage paid solely by the Participant) on a monthly
            basis for the lesser of (1) the first 6 months of coverage or (2)
            until Participant no longer qualifies to participate. At the end of
            the Officer's Company-paid COBRA coverage, the Officer may continue
            COBRA coverage at the Officer's expense or to the extent eligible
            under the terms of such Plan may elect to participate in the
            Company's self-pay retiree health care plan.

      (b)   The Company may offer outplacement services to Participants, which
            will be based on the Participant's position.

4.3   Vacation Pay. Participants shall be paid for normal termination vacation
      pay and any other earned pay (if any) pursuant to existing Company policy
      and applicable state law.

4.4   Other Benefit Plans. Benefits under any other employee benefit plans,
      including but not limited to, tax-qualified retirement plans, retiree
      health care plans, medical or dependent care expense accounts, fringe
      benefit plans, policies, programs, stock option plans and nonqualified
      deferred compensation plans sponsored by the Company are governed solely
      by the terms of those plans, programs or policies. Participants may
      exercise stock options, to the extent that such options are exercisable
      under their terms. This Plan does not change the eligibility, termination
      or other provisions for those benefits.

4.5   Offset. The Company reserves the right to offset the benefits payable
      under Section 4, by any advance, loan or other monies the Participant owes
      the Company.

                                    SECTION 5

                                 DEATH BENEFITS

5.1   Death. If a Participant dies before receiving all of his or her severance
      pay due under this Plan, such pay will be distributed in one lump sum cash
      payment to the Officer's estate.

5.2   Payment after Death. The Administrator may require that any individual or
      entity purporting to represent a Participant's estate provide such proof
      of such status as the Administrator may deem appropriate, including but
      not limited to letters testamentary or letters of administration. The
      Administrator may also require that such individual, as a condition to
      receiving severance pay, agree in a provision to be incorporated in the
      Release Agreement, to indemnify and hold harmless the Administrator and
      such other persons deemed appropriate by the Administrator for any
      financial responsibility, liability or expense arising out of a claim by
      another party or parties asserting entitlement to all or part of the
      benefit payable hereunder. In addition, the Company reserves the right to
      offset the benefits payable under this Section 5 by any advance, loan or
      other monies the Participant, with respect to whom the severance pay is
      being paid, owes the Company.

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                                    SECTION 6

                                 ADMINISTRATION

6.1   Interpretation. The Company shall have sole discretionary authority to
      interpret, construe, apply and administer the terms of the Plan and to
      determine eligibility for and the amounts of benefits under the Plan,
      including interpretation of ambiguous Plan provisions, determination of
      disputed facts or application of Plan provisions to unanticipated
      circumstances. The Company's decision on any such matter shall be final
      and binding.

6.2   Reporting and Disclosure. The Company shall be the administrator of the
      Plan for purposes of Section 3(16) of ERISA and shall have responsibility
      for complying with any ERISA reporting and disclosure rules applicable to
      the Plan for any Plan Year. The Administrator may at any time delegate to
      any other named person or body, or reassume therefrom, any of its
      fiduciary responsibilities (other than trustee responsibilities as defined
      in Section 405(c)(3) of ERISA) or administrative duties with respect to
      this Plan.

6.3   Service Providers. The Administrator may contract with one or more persons
      to render advice or services with regard to any responsibility it has
      under this Plan.

6.4   Rules. Subject to the limitations of this Plan, the Administrator shall
      from time to time establish such rules for the administration of this Plan
      as the Administrator may deem desirable.

                                    SECTION 7

                                CLAIMS PROCEDURE

7.1   If a Participant believes he or she has not been provided with severance
      pay benefits due under the Plan, then the Participant may file a request
      for benefits under this procedure with the Employee Benefits Department or
      its delegate within ninety (90) days after the date the Participant
      believes he or she should have received such benefits. If a Participant
      makes such a request for benefits under the Plan and that claim is denied,
      in whole or in part, the Administrator shall notify the Participant of the
      adverse determination within ninety (90) calendar days unless the
      Administrator determines that special circumstances require an extension
      of time for processing. If the Administrator determines that an extension
      of time is necessary, written notice shall be furnished to the claimant
      prior to the end of the initial ninety-day period and the extension shall
      not exceed ninety days from the original ninety-day period. The extension
      notice shall indicate the special circumstances requiring an extension and
      the date by which the Administrator expects to render a determination.

      The Administrator shall notify the Participant of the specific reasons for
      the denial with specific references to pertinent Plan provisions on which
      the denial is based and shall

                                       6
<PAGE>

      notify the Participant of any additional material or information that is
      needed to perfect the claim and explanation of why such material or
      information is necessary. At that time the Participant will be advised of
      his or her right to appeal that determination, and given an explanation of
      the Plan's review and appeal procedure including time limits, and a
      statement regarding the Participant's right to bring a civil action under
      ERISA section 502(a) following an adverse determination or appeal.

7.2   A Participant may appeal the determination or denial by submitting a
      letter to the Administrator within sixty (60) calendar days after
      receiving a denial notice:

      (a)   requesting a review by the Administrator of the claim;

      (b)   setting forth all of the grounds upon which the request for review
            is based and any facts in support thereof; and

      (c)   setting forth any issues or comments which the Participant deems
            relevant to the claim.

      The Participant may submit written comments, documents, records and other
      information relating to his claim. Upon request, the Participant may
      obtain free of charge, copies of all documents and records relevant to his
      claim.

7.3   The Administrator shall act upon the appeal taking into account all
      comments, documents, records and other information submitted by the
      Participant without regard to whether such information was submitted or
      considered in the initial benefit determination and shall render a
      decision within sixty (60) days or one hundred twenty (120) days in
      special circumstances after its receipt of the appeal. If the
      Administrator determines that an extension of time is necessary, written
      notice of the extension shall be furnished to the Participant prior to the
      end of the initial sixty-day period. The extension notice shall indicate
      the special circumstances requiring an extension of time and the date by
      which the Administrator expects to render a determination.

      The Administrator shall review the claim and all written materials
      submitted by the Participant, and may require him or her to submit, within
      ten (10) days of its written notice, such additional facts, documents, or
      other evidence as the Administrator in its sole discretion deems necessary
      or advisable in making such a review. On the basis of its review, the
      Administrator shall make an independent determination of the Participant's
      eligibility for benefits and the amount of such benefits under the Plan.
      The decision of the Administrator on any claim shall be final and
      conclusive upon all persons if supported by substantial evidence.

      If the Administrator denies a claim on review in whole or in part, it
      shall give the Participant written notice of its decision setting forth
      the following: (a) the specific reasons for the denial and specific
      references to the pertinent Plan provisions on which its decision was
      based; (b) notice that the Participant may obtain free of charge, copies
      of all

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      documents, records and other information relevant to the Participant's
      claim; and (c) a statement of the Participant's right to bring a civil
      action under section 502(a) of ERISA.

7.4   A Participant or his or her legal representative may challenge any final
      appeal decision by filing an action in a federal court of competent
      jurisdiction, provided that such action is filed no later than 90 days
      after receipt of a final decision by the Participant or his or her legal
      representative.

                                    SECTION 8

                                     GENERAL

8.1   Funding. The benefits and costs of this Plan shall be paid by the Company
      out of its general assets.

8.2   ERISA Status. This Plan is intended to be an "employee welfare benefit
      plan", as defined in Section 3(1), Subtitle A of Title 1 of ERISA. The
      Plan will be interpreted to effectuate this intent. Notwithstanding any
      other provision of this Plan, no Officer shall receive hereunder any
      payment exceeding twice that Officer's annual compensation during the year
      immediately preceding the termination of his service, within the meaning
      of 29 C.F.R. Section 2510.3-2, as the same was in effect on the Effective
      Date of this Plan.

                                    SECTION 9

                            AMENDMENT AND TERMINATION

      The Company reserves the right to amend this Plan, in whole or in part, or
discontinue or terminate the Plan; provided, however, that any such amendment,
discontinuance or termination shall not affect any right of any Participant to
claim benefits under the Plan or as in effect prior to such amendment,
discontinuance or termination, for events occurring prior to the date of such
amendment, discontinuance or termination. An amendment to this Plan, and/or
resolution of discontinuance or termination, may be made by the Administrator,
to the extent permitted by resolution of the Board of Directors.

      IN WITNESS WHEREOF, the Company has caused its officer, duly authorized by
its Board of Directors, to execute the Plan effective as of the 1st day of June,
2005.

                                ALBERTSON'S, INC.

                                By:  /s/ John R. Sims
                                     ------------------------------------------
                                     John R. Sims
                                     Executive Vice President & General Counsel

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                                    EXHIBIT A

                         SEVERANCE AND RELEASE AGREEMENT

In consideration for the payment to me of __________________ Dollars ($_______),
less lawful taxes and withholdings ("Severance Pay"), I, __________________,
hereby make the following promises and agree to the terms of this Severance and
Release Agreement ("Agreement"), intending to be legally bound by them.

1.    I hereby release Albertson's, Inc. ("Company") and its parent companies,
      subsidiaries, affiliates, and their respective successors, officers,
      directors, employees, agents, insurers, attorneys and associates
      (collectively "the Released Parties") from any and all claims, actions,
      and causes of action, including but not limited to claims arising out of
      my employment with and/or termination from the Company and claims based on
      express or implied contract, covenants of fair dealing and good faith,
      wrongful discharge, Title VII of the Civil Rights Act of 1964, as amended,
      the Americans with Disabilities Act, the Family and Medical Leave Act, the
      Worker Adjustment and Retraining Notification Act of 1988, the Age
      Discrimination in Employment Act, as amended ("ADEA"), the Employee
      Retirement Income Security Act of 1974, as amended, the Older Workers
      Benefit Protection Act, the Fair Labor Standards Act, as amended, and any
      other applicable federal, state, or local laws, ordinances, and
      regulations. This release shall not be deemed to waive any claims that are
      not waivable by applicable law, including claims that may arise after the
      date this Agreement is signed, and the right to file a charge of
      discrimination with an administrative agency. I understand that I am
      waiving, however, the right to any monetary recovery in connection with
      such a charge.

2.    I understand that by signing this Agreement, I am forever relinquishing
      any right to sue any of the Released Parties described in paragraph 1
      above based on any claim, including any claim arising out of my employment
      with, and/or termination from, the Company (other than claims that are not
      waivable by applicable law), and I agree that I will never maintain any
      litigation against any of the Released Parties based on any of the claims
      I am giving up by signing this Agreement; provided, however, that my
      agreement not to file suit does not apply to claims under the ADEA
      including specifically any claim that I may have regarding the validity of
      the release set forth in paragraph one above. Nothing in this Agreement
      shall be construed as an admission of liability by the Company; rather, I
      am resolving any and all matters regarding my employment and separation
      from the Company.

3.    Without the express prior written consent of the Company, I agree that I
      shall never disclose, communicate, divulge, furnish, make accessible to
      any person, firm, partnership, corporation or other entity, or use for my
      own benefit or purposes, any information of a confidential or proprietary
      nature obtained from or pertaining to the Company, its assets or business,
      including but not limited to information concerning the Company's current
      or future proposed business plans, processes, operational methods,
      consumer lists, trade secrets, suppliers, employees' personnel files and
      compensation, financial affairs or marketing strategies ("Confidential
      Information"). I further agree that I have delivered, or will deliver
      simultaneously with the signing of this Agreement, to my Company
      supervisor all Confidential Information in my possession, as well as
      Company property provided to me or in my possession, including but not
      limited to keys, badges, laptops, Company credit cards, cell phones and
      other electronic devices.

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<PAGE>

4.    I shall cooperate with and assist the Company (including making myself
      available at reasonable times and places), without further compensation,
      so as to aid the Company in connection with any matters related to my
      employment by the Company or about which I am knowledgeable; provided,
      however, my cooperation with such matters shall not interfere unreasonably
      with my subsequent employment, if any. I agree to complete and sign the
      certification form attached hereto as Exhibit A.

5.    I agree not to directly or indirectly solicit any Company associate for
      employment with any other entity for two years. I also agree not to apply
      for re-employment with the Company or any affiliate of the Company for a
      period of six months from the date of my termination.

6.    I further agree that I will not directly or indirectly, in my own name or
      anonymously, in public or in private, in any form of communication,
      including but not limited to oral, written, or electronic, deprecate,
      impugn, disparage, or make any remarks that would tend to or be construed
      to tend to defame the Company or any of its employees, members of its
      board of directors or agents, nor shall I assist any other person, firm or
      company in so doing.

7.    I acknowledge that the offer of consideration contained in this Agreement
      is contingent upon my compliance with the terms described herein. I
      understand and agree that if the Company believes that I am in violation
      of the terms of this Agreement, either before or after signing below, the
      Company retains the right to cease providing payments or otherwise
      carrying out the terms of the Agreement. Further, I acknowledge and agree
      that if I violate the terms of this Agreement, the Company shall have the
      right to recover any amounts paid under this Agreement, including the
      value of any benefits provided, in addition to any other rights the
      Company may have at law or in equity.

8.    I ACKNOWLEDGE THAT I AM HEREBY ADVISED IN WRITING BY THE COMPANY TO
      CONSULT WITH AN ATTORNEY OF MY CHOICE PRIOR TO EXECUTING THIS AGREEMENT.

9.    I ACKNOWLEDGE THAT I AM HEREBY ADVISED IN WRITING BY THE COMPANY THAT I
      HAVE BEEN GIVEN TWENTY-ONE (21) CALENDAR DAYS IN WHICH TO CONSIDER THE
      TERMS OF THIS AGREEMENT BEFORE SIGNING IT. I UNDERSTAND THAT I WAIVE THE
      REMAINDER OF THE TWENTY-ONE DAY CONSIDERATION PERIOD IF I SIGN AND RETURN
      THIS AGREEMENT BEFORE THE END OF THE TWENTY-ONE DAY CONSIDERATION PERIOD.
      I ALSO UNDERSTAND THAT I MAY REVOKE THIS AGREEMENT ANYTIME WITHIN SEVEN
      (7) DAYS OF SIGNING IT AND THAT THE TERMS OF THIS AGREEMENT WILL NOT BE
      EFFECTIVE UNTIL THE SEVEN-DAY REVOCATION PERIOD EXPIRES. I MUST CONTACT,
      IN WRITING, ALBERTSONS' BENEFITS DEPARTMENT AT 250 PARKCENTER BLVD.,
      BOISE, ID OR AT FAX NUMBER (208) 395-4879 TO REVOKE THIS AGREEMENT.

10.   I acknowledge that the Severance Pay is consideration in addition to
      anything of value to which I am already entitled.

11.   This Agreement will be governed by the laws of Idaho without regard to
      conflict-of-laws principles and to the extent not preempted by federal
      law.

12.   I have signed this Agreement freely and voluntarily and not because of any
      deception or coercion. I understand the terms of this Agreement and agree
      that they are fair and equitable.

13.   I agree to keep the terms of this Agreement confidential and to not
      disclose them except to my attorney and/or personal advisors who have a
      need to know or if required by law or a court of competent jurisdiction.

14.   If any provision of this Agreement or the application of any provision
      hereof to any person or circumstance shall be determined under applicable
      law to be invalid, unenforceable, or otherwise

                                       10
<PAGE>

      illegal, the remainder of this Agreement and the application of such
      provision to any other person or circumstance will not be affected, and
      the provision so held to be invalid, unenforceable, or otherwise illegal
      will be reformed to the extent (and only to the extent) necessary to make
      it valid, enforceable or legal.

15.   This Agreement is a fully-integrated agreement and constitutes the entire
      agreement between the parties as to the subject matter thereof.

____________________________________            ________________________________
          Name of Associate                        Date of Associate's Signature

____________________________________            ________________________________
       Signature of Associate                         Last Date of Employment

____________________________________
       Social Security Number

                                       11
<PAGE>

                  EXHIBIT A TO SEVERANCE AND RELEASE AGREEMENT

TO:   Larry Johnston, Chairman and Chief Executive Officer
      Felicia Thornton, Executive Vice President, Chief Financial Officer

FROM: ________________

DATE: _________________, 2005

RE:   ACCURACY OF FINANCIAL RECORDS

IN CONNECTION WITH THE FINANCIAL TRANSACTIONS RECORDED IN THE COMPANY'S
FINANCIAL RECORDS THROUGH <<TERM_DATE>> ("FINAL DATE"), TO MY KNOWLEDGE,

  -   There were no transactions or entries recorded in those financial records
      which caused the financial records to be materially inaccurate; and,

  -   No material business transactions of Albertsons were omitted from the
      Company's financial records.

With respect to information known by me during the third quarter of 2005 and up
through my Final Date:

  -   I had the opportunity to and did report material information relating to
      the Company and known by me to my manager;

  -   I reported to my manager any failures in procedures that safeguard Company
      assets where such failures could have a material effect on the Company's
      financial statements; and

  -   I reported any fraud known by me, whether or not material, that involves
      management or other employees who have a significant role in the Company's
      internal control over financial reporting, to my manager or to the Office
      of Ethics and Compliance.

      _____ True without exception

      _____ Other (attach a separate statement)

Very truly yours,

_____________________________
Signature

Name:  ______________________
Title: ______________________

   PLEASE RETURN VIA FAX TO (208) 395-6631 - ATTENTION: DISCLOSURE COMMITTEE.
            PLEASE SUBMIT YOUR RESPONSE BY [1 WEEK AFTER TERM DATE].

                                       12