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- 10-K Annual report
- 10 Asset Purchase Agreement Dated 4/4/2004
- 10 Stock Purchase Agreement Dated 4/4/2004
- 10 JCP Benefit Restoration Plan As Amended Through Dec. 10, 2003 and Feb. 16, 2004
- 10 JCP Supplemental Retirement Program for Management Profit-sharing Associates
- 10 J.C. Penny Corporation, Inc. 1989 Management Incentive Compensation Program
- 12 Computation of Ratios of Available Income
- 12 Computation of Ratios of Available Income to Fixed Charges
- 13 Annual Report to Security Holders
- 21 Subsidiaries of the Registrant
- 23 Independent Auditor's Consent
- 24 Power of Attorney
- 31.1 Certification by CEO, Section 302
- 31.2 Certification by CFO, Section 302
- 32.1 Certification by CEO Pursuant to Section 906
- 32.2 Certification by CFO Pursuant to Section 906
- 99 Item 1 of J.C. Penney Funding Corp. Annual Report on Form 10-K
- 99 Excerpt from J.C. Penney Funding Corp. Annual Report on Form 10-K
Exhibit 23
INDEPENDENT AUDITORS’ CONSENT
The Board of Directors of
J. C. Penney Company, Inc.:
We consent to incorporation by reference in the Registration Statements on Form S-8 (Nos. 33-28390, 33-66070, 33-66072, 333-33343, 333-27329, 333-45536, 333-62066, 333-73140) and Form S-3 (Nos. 333-57019, 333-74122 and 333-103147-01) of J. C. Penney Company, Inc. of our report dated February 26, 2004, relating to the consolidated balance sheets of J. C. Penney Company, Inc. and Subsidiaries as of January 31, 2004 and January 25, 2003, and the related consolidated statements of operations, stockholders’ equity, and cash flows for each of the years in the three-year period ended January 31, 2004, which report is incorporated by reference in the Annual Report on Form 10-K of J. C. Penney Company, Inc. for the year ended January 31, 2004. Our report refers to the Company’s change in its method of determining inflation/deflation rates used in the valuation of LIFO inventories in fiscal year 2002, and the adoption of the provisions of the Financial Accounting Standards Board’s Statement of Financial Accounting Standards No. 142, “Goodwill and Other Intangible Assets,” in fiscal year 2002.
/S/ KPMG LLP
Dallas, Texas
April 8, 2004