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                                                                   EXHIBIT 10.60

               FORM OF AWARD OF DEFERRABLE RESTRICTED STOCK UNITS
                                   (2004 PLAN)

      Pursuant to Section 7 of the Albertson's, Inc. 2004 Equity and Performance
Incentive Plan (the "Plan"), ___________ (the "Participant"), an officer or
other key employee of Albertson's, Inc. or one or more of its Subsidiaries (the
"Company") is hereby awarded units representing ______ shares of common stock,
$1.00 par value, of the Company (the "Deferrable Restricted Stock Units"), on
__________ (the "Date of Grant"), upon the terms and conditions set forth in
this Award Agreement (this "Agreement") and in the Plan.

1.    GRANT OF DEFERRABLE RESTRICTED STOCK UNITS; PAYMENT OF DIVIDEND
      EQUIVALENTS.

      (a)   Each Deferrable Restricted Stock Unit represents a hypothetical
            share of the Company's common stock, $1.00 par value (the "Stock").
            The Deferrable Restricted Stock Units will be credited to an account
            established for the Participant.

      (b)   On each date a cash dividend is distributed with respect to the
            Stock, an amount equal to such dividend per share, multiplied by the
            number of Deferrable Restricted Stock Units then credited to the
            Participant's account, will be paid in cash to the Participant.

2.    VESTING.

      (a)   The Deferrable Restricted Stock Units will vest as follows: [VESTING
            SCHEDULE TO BE INSERTED] (each, a "Vesting Date"), provided that the
            Participant has been continuously employed as an employee of the
            Company from the Date of Grant through the applicable Vesting Date.
            For purposes of this Agreement, "continuously employed" shall mean
            the absence of any interruption or termination of employment with
            the Company or with a person or entity controlling, controlled by or
            under common control with the Company (an "Affiliate"). Continuous
            employment shall not be considered interrupted or terminated in the
            case of sick leave, military leave or any other leave of absence
            approved by the Company or in the case of transfers between
            locations of the Company or its Affiliates.

      (b)   Notwithstanding Section 2(a) above, all Deferrable Restricted Stock
            Units subject to this Agreement will become immediately vested upon
            the occurrence of a Change in Control of the Company.

      (c)   Except as provided in Section 2(d) below, upon a termination of
            employment under involuntary or voluntary terms, including
            retirement, any Deferrable Restricted Stock Units that were not
            vested as of such date of termination of employment will be
            forfeited and the Company will have no further obligation with
            respect to thereto.

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      (d)   Upon the Participant's termination of employment for reasons of
            death or permanent disability, a pro-rata portion of the Deferrable
            Restricted Stock Units will vest. The pro-rata portion will be
            calculated by multiplying the full number of Deferrable Restricted
            Stock Units granted hereunder by a fraction, the numerator of which
            is the number of complete weeks from the Date of Grant to the date
            of the Participant's death or permanent disability determination,
            and the denominator of which is 260 (representing the total number
            of weeks in the vesting period). The excess of the number of
            Deferrable Restricted Stock Units resulting from this calculation
            over the number of Deferrable Restricted Stock Units that have
            previously vested pursuant to Section 2(a) will become vested on the
            date of the Participant's death or permanent disability.

3.    NON-ASSIGNABLE/NON-TRANSFERABLE. This Agreement and the Deferrable
      Restricted Stock Units are not assignable or transferable by the
      Participant (voluntarily or by operation of law) prior to issuance as set
      forth in Section 4 below; provided, however, that no provision in this
      Agreement will prevent the transfer of the Deferrable Restricted Stock
      Units or the shares of Stock underlying such Deferrable Restricted Stock
      Units by will or the laws of descent and distribution in the event of the
      death of the Participant.

4.    ISSUANCE OF THE STOCK.

      (a)   Except as provided in Section 4(c) or Section 4(d) below, the
            Company will issue to the Participant (or to the estate, guardian or
            beneficiary of the Participant, as the case may be) the Stock
            underlying the vested Deferrable Restricted Stock Units upon the
            later of (i) each Vesting Date or (ii) the specified payout date
            elected by the Participant in an election (an "Initial Election")
            made at the time of grant and in accordance with Section 409A of the
            Internal Revenue Code of 1986, as amended (the "Code"), if any
            ("Issue Dates").

      (b)   The Participant may elect, in the manner and form prescribed by the
            Company (the "Deferral Election"), to delay the issuance of the
            Stock pursuant to Section 4(a).

            (i)   If permitted by Section 409A of the Code, such Deferral
                  Election may apply to less than all of the shares of Stock
                  underlying the Participant's Deferrable Restricted Stock
                  Units.

            (ii)  Unless otherwise permitted in accordance with Section 409A of
                  the Code, a Deferral Election will not be effective unless (A)
                  in the case of a distribution made by reason of a specified
                  time or a fixed schedule, the Deferral Election is made not
                  less than twelve months prior to the first date that issuance
                  would have been made absent such Deferral Election, (B) the
                  initial issuance under such Deferral Election will be made no
                  less than five years from the date payment would have been
                  made absent such Deferral Election (excluding issuance on
                  account of the death or disability of the Participant), and
                  (C) such Deferral Election will not take effect until twelve
                  months after the date on which the Deferral Election is made.

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      (c)   If the Participant makes an Initial Election (or a Deferral Election
            in accordance with Section 4(b) above), the Company will issue to
            the Participant (or to the estate, guardian or beneficiary of the
            Participant, as the case may be) the Stock underlying the vested
            Deferrable Restricted Stock Units so deferred upon the date selected
            by the Participant in the Initial Election (or Deferral Election, if
            applicable). Notwithstanding the foregoing, in the event of a Change
            in Control:

            (i)   The Company will immediately issue to the Participant the
                  Stock underlying those Deferrable Restricted Stock Units that
                  become fully vested solely due to the occurrence of the Change
                  in Control pursuant to Section 2(b);

            (ii)  The Company will immediately issue to the Participant the
                  Stock underlying those vested Deferrable Restricted Stock
                  Units that meet the "short-term deferral" exception set forth
                  in Q/A 4(c) of Internal Revenue Service Notice 2005-1 or any
                  subsequent guidance promulgated under Section 409A of the
                  Code; and

            (iii) The Company will issue to the Participant (or to the estate,
                  guardian or beneficiary of the Participant, as the case may
                  be), the Stock underlying the remaining vested Deferrable
                  Restricted Stock Units upon the earliest of (A) the occurrence
                  of a "change in ownership or effective control" of the
                  Company, or a "change in the ownership of a substantial
                  portion of the assets" of the Company (as such terms are
                  defined in Section 409A of the Code), (B) the Participant's
                  "separation from service" (within the meaning of Section 409A
                  of the Code); provided, however, that if the Participant is a
                  "specified employee" of the Company or an Affiliate on the
                  date of the Participant's separation from service, the Company
                  will issue the Stock underlying the vested Deferrable
                  Restricted Stock Units to the Participant six months following
                  the Participant's separation from service (or, if earlier, the
                  Participant's date of death), or (C) the date selected by the
                  Participant in the Initial Election (or Deferral Election, if
                  applicable).

      (d)   Notwithstanding any provision of this Agreement to the contrary, the
            Company will issue to the Participant (or to the estate, guardian or
            beneficiary of the Participant, as the case may be) the Stock
            underlying the vested Deferrable Restricted Stock Units immediately
            upon the Participant's death or becoming disabled (within the
            meaning of Section 409A of the Code).

      (e)   Except to the extent provided by Section 409A and permitted by the
            Company, no Stock may be issued to the Participant at a time earlier
            than otherwise expressly provided in this Agreement.

      (f)   The Company's obligations to the Participant with respect to the
            Deferrable Restricted Stock Units will be satisfied in full upon the
            issuance of shares of Stock corresponding to such Deferrable
            Restricted Stock Units.

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5.    DETRIMENTAL ACTIVITY.

      (a)   If the Participant, either during employment by the Company or
            within one year after termination of such employment, shall engage
            in any Detrimental Activity (as defined below), and the Board of
            Directors of the Company shall so find, and (except for any
            Detrimental Activity described in Section 5(c)(iv)(B)) the
            Participant shall not have ceased all Detrimental Activity within 30
            days after notice of such finding given within one year after
            commencement of such Detrimental Activity, the Participant shall:

            (i)   Forfeit any Deferrable Restricted Stock Units then held by the
                  Participant;

            (ii)  Return to the Company, all shares of Stock that the
                  Participant has not disposed of that were issued to the
                  Participant pursuant to this Agreement within a period of one
                  year prior to the date of the commencement of such Detrimental
                  Activity; and

            (iii) With respect to any shares of Stock that the Participant has
                  disposed of that were issued to the Participant pursuant to
                  this Agreement within a period of one year prior to the date
                  of the commencement of such Detrimental Activity, pay to the
                  Company in cash the closing price of the shares of such Stock
                  on the New York Stock Exchange on the date of issuance
                  pursuant to this Agreement (or on the last trading day prior
                  to such issuance, if there was no trading on the date of
                  issuance).

      (b)   To the extent that such amounts are not paid to the Company, the
            Company may, in addition to all other remedies at law or in equity,
            set off the amounts so payable to it against any amounts that may be
            owing from time to time by the Company to the Participant, whether
            as wages, deferred compensation or vacation pay or in the form of
            any other benefit or for any other reason.

      (c)   For purposes of this Agreement, the term "Detrimental Activity"
            shall include:

            (i)   Without the prior written consent of the Company, engaging in
                  any activity, as an employee, director, principal, agent, or
                  consultant for another entity, and in a capacity, that
                  directly competes with the Company in any business activity
                  (or in any business activity which was under active
                  development while the Participant was employed by the Company
                  if such development is being actively pursued by the Company
                  during the one-year period referred to in this Section 5) for
                  which the Participant has had any direct responsibility and
                  direct involvement during the last two years of his or her
                  employment with the Company, in any territory in which the
                  Company engages in such business activity.

            (ii)  Soliciting any employee of the Company to terminate his or her
                  employment with the Company.

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            (iii) The disclosure to anyone outside the Company, or the use in
                  other than the Company's business, without prior written
                  authorization from the Company, of any confidential,
                  proprietary or trade secret information or material relating
                  to the business of the Company, acquired by the Participant
                  during his or her employment with the Company or while acting
                  as a consultant for the Company thereafter.

            (iv)  Activity that results in termination for "cause". For the
                  purposes of this Section, termination for "cause" shall mean a
                  termination:

                  (A)   Due to the Participant's willful and continuous gross
                        neglect of his or her duties for which he or she is
                        employed; or

                  (B)   Due to an act of dishonesty on the part of the
                        Participant constituting a felony resulting or intended
                        to result, directly or indirectly, in his or her gain
                        for personal enrichment at the expense of the Company.

6.    RIGHTS OF PARTICIPANT.

      (a)   The Participant will not have any rights as a stockholder with
            respect to any shares of Stock issuable pursuant to the Deferrable
            Restricted Stock Units until the date on which a stock certificate
            (or certificates) representing such Stock is issued.

      (b)   The obligations of the Company under this Agreement will be merely
            that of an unfunded and unsecured promise of the Company to deliver
            shares of Stock in the future and to pay cash in respect of
            dividends from time to time, and the rights of the Participant will
            be no greater than that of an unsecured general creditor. No assets
            of the Company will be held or set aside as security for the
            obligations of the Company under this Agreement.

7.    ADJUSTMENTS. The number of shares of Stock issuable pursuant to the
      Deferrable Restricted Stock Units is subject to adjustment as provided in
      Section 12 of the Plan.

8.    AMERICAN JOBS CREATION ACT.

      (a)   It is intended that this Agreement and its administration comply
            with the provisions of Section 409A of Code. Notwithstanding any
            provision in this Agreement to the contrary, this Agreement will be
            interpreted, applied and to the minimum extent necessary, amended in
            the sole discretion of the Company, so that the Agreement does not
            fail to meet, and is operated in accordance with the requirements of
            paragraphs (2), (3) and (4) of Section 409A of the Code.

      (b)   It is intended that, to the extent applicable, all Participant
            elections hereunder will comply with Section 409A of the Code. The
            Company is authorized to adopt rules or regulations deemed necessary
            or appropriate in connection therewith to anticipate and/or comply
            with the requirements thereof.

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9.    NOTICES. Notices hereunder will be mailed or delivered to the Company,
      Compensation Department, Albertson's, Inc., P.O. Box 20, Boise, Idaho
      83726 and will be mailed to or delivered to the Participant at the
      Participant's address set forth in the payroll records of the Company, or
      in either case, at such other address as one party may subsequently
      furnish to the other party in writing.

10.   NO EMPLOYMENT RIGHTS. This award will not confer upon the Participant any
      right with respect to continuance of employment by the Company, nor will
      it interfere in any way with any right of the Company to terminate the
      Participant's employment at any time.

11.   GOVERNING LAW. The laws of the State of Delaware will govern this award
      and all matters related hereto.

12.   SEVERABILITY. In the event that one or more of the provisions of this
      Agreement shall be invalidated for any reason by a court of competent
      jurisdiction, any provision so invalidated shall be deemed to be separable
      from the other provisions hereof, and the remaining provisions hereof
      shall continue to be valid and fully enforceable.

13.   INTERPRETATION. Any reference in this Agreement to Section 409A of the
      Code will also include any proposed, temporary or final regulations, or
      any other guidance, promulgated with respect to such Section by the U.S.
      Department of the Treasury or the Internal Revenue Service. Except as
      expressly provided in this Agreement, capitalized terms used herein will
      have the meaning ascribed to such terms in the Plan.

14.   SUBJECT TO PLAN. This award is subject to the terms of the Plan. To the
      extent any provision of this Agreement violates or is inconsistent with an
      express provision of the Plan, the Plan provision will govern and any
      inconsistent provision in this Agreement will have no force or effect.

15.   TAXES. The Participant will pay to the Company, on demand, any taxes the
      Company reasonably determines it is required to withhold under applicable
      tax laws with respect to the Deferrable Restricted Stock Units or the
      issuance of Stock pursuant to this award. To the extent that Stock is
      issuable to the Participant when the tax withholding obligation arises,
      the tax withholding obligation shall be satisfied by the Company
      withholding shares of Stock otherwise issuable pursuant to this award in
      order to satisfy the minimum tax withholding amount permissible under the
      method that results in the least amount withheld.

16.   COUNTERPARTS. This Agreement may be executed in two or more counterparts,
      each of which will be an original but all of which together will represent
      one and the same agreement.

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17.   AMENDMENTS/ENTIRE AGREEMENT. Any amendment to the Plan will be deemed to
      be an amendment to this Agreement. Except as provided in this Agreement,
      no amendment will adversely affect the number or value of the
      Participant's Deferrable Restricted Stock Units without the Participant's
      written consent. This Agreement cannot be changed or terminated orally.
      The Agreement and the Plan contain the entire agreement between the
      parties relating to the subject matter hereof.

      PARTICIPANT                              ALBERTSON'S, INC.

      _____________________________            By:___________________________

                                               Title:

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