SECURITIES AND EXCHANGE COMMISSION

Self-Regulatory Organizations; Order Granting Application to Strike from Listing and Registration on the New York Stock Exchange, Inc. (Winn-Dixie Stores, Inc., Common Stock, $1.00 par value) File No. 1-03657

March 30, 2005

On March 18, 2005, the New York Stock Exchange, Inc. ("NYSE" or "Exchange") filed an application with the Securities and Exchange Commission ("Commission"), pursuant to Section 12(d) of the Securities Exchange Act of 1934 ("Act")¹ and Rule 12d2-2(c) thereunder,² to strike the common stock, $1.00 par value ("Security"), of Winn-Dixie Stores, Inc. ("Company") from listing and registration on the NYSE.

NYSE Rule 499 states that securities admitted to the list may be suspended from dealings or removed from the list at any time. In addition, Section 802.01D of the Exchange’s Listed Company Manual states, in part, that the Exchange would normally consider suspending or removing from the list a security of a company when an intent to file under any of the sections of the bankruptcy law has been announced or a filing has been made or liquidation has been authorized and the company is committed to proceed.

In the opinion of the NYSE, the Security is no longer suitable for continued listing and trading on the NYSE. The Exchange is taking such action in view of the Company's February 22, 2005 announcement that it and 23 of its U.S. subsidiaries filed voluntary petitions for reorganization under Chapter 11 of the U.S. Bankruptcy Code with the U.S. Bankruptcy Court for the Southern District of New York. The Company advised the Exchange that the Security is expected to trade on the OTC Bulletin Board.

On February 22, 2005, the Exchange determined that the Security should be suspended immediately from trading and directed the preparation and filing of this application with the Commission for the removal of the Security from listing and registration on the Exchange. The Exchange notified the Company of the Exchange's determination by letter on February 22, 2005. The Company had a right to appeal the determination to delist the Security to a committee of the NYSE's Board of Directors. The Company did not file a request to review the determination within the specified time period.

The Commission, having considered the facts stated in the application and having due regard for the public interest and protection of investors, orders that the NYSE's application be, and it hereby is, granted, effective at the opening of business on March 31, 2005.

For the Commission, by the Division of Market Regulation, pursuant to delegated authority.³

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1	15 U.S.C. 78l(d).
2	17 CFR 240.12d2-2(c).
3	17 CFR 200.30-3(a)(1).

http://www.sec.gov/rules/delist/1-11568.htm