8-K

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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

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FORM 8-K
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CURRENT REPORT

Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):
September 16, 2002

SAKS INCORPORATED
(Exact name of registrant as specified in its charter)

TENNESSEE
(State or other jurisdiction
of incorporation) 1-13113
(Commission File Number) 62-0331040
(IRS Employer
Identification No.)

750 Lakeshore Parkway
Birmingham, Alabama
(Address of principal
executive offices)
35211
(Zip Code)

Registrant's telephone number, including area code:   (205) 940-4000

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Item 7. Financial Statements and Exhibits.

(c) Exhibits

99.1	Statement Under Oath of Principal Executive Officer Regarding Facts and Circumstances Relating to Exchange Act Filings.
99.2	Statement Under Oath of Principal Financial Officer Regarding Facts and Circumstances Relating to Exchange Act Filings.

Item 9. Regulation FD Disclosure

On September 16, 2002, each of Principal Executive Officer, R. Brad Martin, and Principal Financial Officer, Douglas E. Coltharp, of Saks Incorporated submitted to the Securities and Exchange Commission (SEC) sworn statements pursuant to SEC Order No. 4-460. These sworn statements are attached hereto as Exhibit 99.1 and Exhibit 99.2.

SIGNATURES

            Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	SAKS INCORPORATED
Date: September 16, 2002	/s/ Donald E. Wright                          Donald E. Wright Executive Vice President and Chief Accounting Officer

EX-99

Exhibit 99.1

STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, R. Brad Martin, Chairman of the Board of Directors and Chief Executive Officer, state and attest that:

1. To the best of my knowledge, based upon a review of the covered reports of Saks Incorporated ("Saks"), and, except as corrected or supplemented in a subsequent covered report:

• no covered report contained an untrue statement of a material fact as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed); and

• no covered report omitted to state a material fact necessary to make the statements in the covered report, in light of circumstances under which they were made, not misleading as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed).

    2.    I have reviewed the contents of this statement with the Company's audit committee.

    3.    In this statement under oath, each of the following, if filed on or before the date of this
           statement, is a "covered report":

• Annual Report of Saks on Form 10-K for the fiscal year ended February 2, 2002;

• all reports on Form 10-Q, all reports on Form 8-K and all definitive proxy materials of Saks filed with the Commission subsequent to the filing of the Form 10-K identified above; and

• any amendments to any of the foregoing.

/s/ R. Brad Martin
R. Brad Martin
Chairman of the Board of Directors
and Chief Executive Officer
September 16, 2002 Subscribed and sworn to before me this 16^th day of and September, 2002 /s/ Melody Warbington                              
Notary Public My Commission Expires: 5/9/06 [Official Notary Seal]

EX-99

Exhibit 99.2

STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Douglas E. Coltharp, Executive Vice President and Chief Financial Officer, state and attest that:

1. To the best of my knowledge, based upon a review of the covered reports of Saks Incorporated ("Saks"), and, except as corrected or supplemented in a subsequent covered report:

• no covered report contained an untrue statement of a material fact as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed); and

• no covered report omitted to state a material fact necessary to make the statements in the covered report, in light of circumstances under which they were made, not misleading as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed).

    2.    I have reviewed the contents of this statement with the Company's audit committee. 

    3.    In this statement under oath, each of the following, if filed on or before the date of
           this statement, is a "covered report":

• Annual Report of Saks on Form 10-K for the fiscal year ended February 2, 2002;

• all reports on Form 10-Q, all reports on Form 8-K and all definitive proxy materials of Saks filed with the Commission subsequent to the filing of the Form 10-K identified above; and

• any amendments to any of the foregoing.

/s/ Douglas E. Coltharp
Douglas E. Coltharp
Executive Vice President
and Chief Financial Officer September 16, 2002 Subscribed and sworn to before me this 16^th day of and September, 2002 /s/ Melody Warbington                         
Notary Public My Commission Expires: 5/9/06 [Official Notary Seal]