These are major holdings of Federated Department Stores Inc. of Cincinnati and Campeau Corp.'s Allied Stores Corp. of New York. Division headquarters and approximate number of stores follow unit names.

FEDERATED

Federated, which earned $136 million on sales of $7.6 billion in first nine months of fiscal 1987, operates about 676 stores in 15 divisions in 36 states.

Department stores

Abraham and Straus, New York, 14.

Bloomingdale's, New York, 16.

Bullock's-Bullock Wilshire, Los Angeles, 29.

Burdines, Miami, 29.

Filene's, Boston, 18.

Foley's, Houston, 38.

Goldsmith's, Memphis, 6.

Lazarus, Cincinnati, 43.

I. Magnin, San Francisco, 25.

Rich's, Atlanta, 20.

Specialty stores

The Children's Place, Pine Brook, N.J., 191.

Filene's Basement, Wellesley, Mass., 22.

MainStreet, Bannockburn, Ill., 20.

Mass merchandising

Gold Circle, Worthington, Ohio, 76.

Supermarkets

Ralphs, Los Angeles, 129.

ALLIED

Allied, acquired in late 1986 for $3.5 billion by Campeau Corp., owns about 275 stores. Campeau lost the equivalent of $180.6 million on revenue of $2.17 billion in the first nine months of 1987.

Department stores

The Bon, Seattle, 39.

Jordan Marsh, Boston, 26.

Jordan Marsh-Maas Bros., Tampa, 39.

Stern's, Paramus, N.J., 24.

Specialty stores

Ann Taylor, New York, 91.

Brooks Brothers, New York, 45 U.S., 12 Japan (to be sold).