The 50,000 sq ft store will see the main trading floor lead on to Carnegie Street, with car-parking for 498 cars located underneath at ground level, including 20 parent and toddler and 25 disabled spaces.
The supermarket is set to open before Christmas 2014.
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Colin Richards, Project Manager at Barr Construction said: "We are looking forward to starting work on this keenly anticipated store. We have worked on a number of elevated stores for Tesco and, following the successful completion of our most recent store-on-stilts project in Galston, Ayshire at the end of 2013, the Dunfermline project marks an exciting next stage in the successful relationship we have forged with the retailer over the past two decades."
Tesco Corporate Affairs Manager for Scotland, Richard Holligan, added: "We're really pleased that construction has now started for the Dunfermline superstore.
"Tesco prides itself on being a good neighbour and, working with Barr Construction, we will be careful to minimise any disruption during the construction process.
"It will be brilliant to see the store open before Christmas and to welcome customers for the first time."
(JP/MH)
