SEARS, ROEBUCK AND CO. 3333 BEVERLY ROAD HOFFMAN ESTATES, ILLINOIS 60179 March 1, 1996 Sears Roebuck Acceptance Corp. 3711 Kennett Pike Greenville, Delaware 19807 Gentlemen: This is to confirm our agreement ("Extension Agreement") that the term "Debt...

                                   Exhibit 4(j)

                     SEARS, XXXXXXX AND CO.
                        0000 XXXXXXX XXXX
                 XXXXXXX XXXXXXX, XXXXXXXX 00000
                                
                                
                                
                                
                          March 1, 1996

Sears Xxxxxxx Acceptance Corp.
0000 Xxxxxxx Xxxx
Xxxxxxxxxx, Xxxxxxxx 00000

Gentlemen:

This is to confirm our agreement ("Extension Agreement") that the
term "Debt Securities" as defined in the Fixed Charge Coverage
and Ownership Agreement dated as of May 15, 1995 between Sears
Xxxxxxx Acceptance Corp. ("SRAC"), and Sears, Xxxxxxx and Co.
shall be expanded to include up to $2 billion aggregate initial
offering price of debt securities to be issued by SRAC under
Registration Statement No. 33-64215.

If the foregoing satisfactorily sets forth your understanding of
our agreement, please indicate your acceptance by the signature
of a duly authorized officer in the space provided below and on
the duplicate original of this letter which is enclosed.

                              Very truly yours,

                              SEARS, XXXXXXX AND CO.


                              By: /s/ Xxxx X. Xxxx          
                                   Xxxx X. Xxxx
                                   Executive Vice President and
                                   Chief Financial Officer

Accepted:

SEARS XXXXXXX ACCEPTANCE CORP.


By: /s/ Xxxxx X. Xxxxx        
     Xxxxx X. Xxxxx
     President