Company:  J C PENNEY CO INC (JCP)
Form Type:  10-K
Filing Date:  3/31/2009 
CIK:  0001166126 
Address:  6501 LEGACY DRIVE 
City, State, Zip:  PLANO, Texas 75024-3698 
Telephone:  (972) 243-1100 
Fiscal Year:  01/31 
Last Trade
Last Trade: 
$29.43   		Change: 
0.04 (0.14%)  
Trade Time: 
Nov 20   		Market Cap: 
$6.95B
Description of Business
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  FORM 10-K
    PART I
      Item 1. Business.
        NAME AND TITLE
      Item 1A. Risk Factors.
      Item 1B. Unresolved Staff Comments.
      Item 2. Properties.
      Item 3. Legal Proceedings.
      Item 4. Submission of Matters to a Vote of Security Holders.
    PART II
      Item 5. Market for Registrant's Common Equity, Related ...
      Item 6. Selected Financial Data.
        BENEFICIAL OWNERS
        INCOME STATEMENT
      Item 7. Management's Discussion and Analysis of Financial ...
        Results of Operations
      Item 7A. Quantitative and Qualitative Disclosures About ...
      Item 8. Financial Statements and Supplementary Data.
      Item 9. Changes in and Disagreements With Accountants on ...
      Item 9A. Controls and Procedures.
      Report of Independent Registered Public Accounting Firm
      Item 9B. Other Information.
    PART III
      Item 10. Directors, Executive Officers and Corporate ...
      Item 11. Executive Compensation.
      Item 12. Security Ownership of Certain Beneficial Owners ...
      Item 13. Certain Relationships and Related Transactions, ...
      Item 14. Principal Accounting Fees and Services.
    PART IV
      Item 15. Exhibits, Financial Statement Schedules.
    SIGNATURES
    REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
    INCOME STATEMENT
    BALANCE SHEET
    STOCKHOLDERS EQUITY
    CASH FLOW
    NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
    EXHIBIT INDEX
  EXHIBIT 10.53
  EXHIBIT 10.56
  EXHIBIT 10.60
  EXHIBIT 10.61
  EXHIBIT 10.62
  EXHIBIT 10.63
  EXHIBIT 10.64
  EXHIBIT 10.65
  EXHIBIT 10.66
  EXHIBIT 12
    RATIO COMPUTATION
  EXHIBIT 21
  EXHIBIT 23
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  EXHIBIT 24
    POWER OF ATTORNEY
  EXHIBIT 31.1
    CERTIFICATION
  EXHIBIT 31.2
    CERTIFICATION
  EXHIBIT 32.1
    CERTIFICATION PURSUANT TO
  EXHIBIT 32.2
    CERTIFICATION PURSUANT TO
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