The site of the new development has been cleared and construction has started on the 2,778sqm store, which will employ about 150 staff.
Plans for the store were first unveiled in May, 2011, and were given the go-ahead on August 27, 2012, but due to delays over the resolution of land issues, work has been unable to start until now.
A Tesco spokesman said: “We’re very pleased that Zerum has now started work on construction of our new store in Little Lever, which will bring improved shopping choice to the village as well as creating around 100 new jobs. We’ll keep the community updated as work progresses.”
The store will be developed on the site of the former Pennine Pets factory, between Lever Street and Crossley Street.