Multipliers, in particular completely bounded multipliers, of Fourier
algebras have played a very important role in the study of harmonic an
alysis and of group von Neumann algebras and C-algebras. In this pape
r, we plan to extend this notion to a more general context, i.e. we ar
e going to study the completely bounded multipliers of Kac algebras. W
e will introduce an appropriate definition for completely bounded mult
ipliers of Kac algebras, study some of basic properties and their conn
ection with the strong Voiculescu amenability of Kac algebras. Operato
r space theory will play a very important role throughout this paper.