Exhibit 24.1
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                                POWER OF ATTORNEY
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          KNOW ALL MEN BY THESE PRESENTS THAT each of the undersigned directors
     and officers of J. C. PENNEY COMPANY, INC., a Delaware corporation
     ("Company"), which will file with the Securities and Exchange Commission,
     Washington, D.C. ("Commission"), under the provisions of the Securities Act
     of 1933, as amended, amendments to the Registration Statements on Forms S-8
     and S-3 listed on Annex A hereto (collectively, the "Registration
     Statements") relating to the registration of, as the case may be, (i)
     shares of Common Stock of 50(cent) par value of the Company, including the
     associated rights to purchase shares of Series A Junior Participating
     Preferred Stock, without par value of the Company, (ii) participation
     interests in each of (x) the J. C. Penney Company, Inc. Savings,
     Profit-Sharing and Stock Ownership Plan, and (y) the Eckerd Corporation
     401(k) Savings Plan, and/or (iii) debt securities (which may include debt
     securities, together with warrants or other rights to purchase or otherwise
     acquire debt securities), hereby constitutes and appoints W. J. Alcorn, C.
     R. Lotter, and R. B. Cavanaugh, and each of them, his or her true and
     lawful attorneys-in-fact and agents, with full power to each of them to act
     without the others, for him or her and in his or her name, place, and
     stead, in any and all capacities, to sign said Registration Statements,
     which are about to be filed, and any and all subsequent amendments to said
     Registration Statements (including, without limitation, any and all
     post-effective amendments thereto), and to file said Registration
     Statements so signed, and any and all subsequent amendments thereto
     (including, without limitation, any and all post-effective amendments
     thereto) so signed, with all exhibits thereto, and any and all documents in
     connection therewith, and to appear before the Commission in connection
     with any matter relating to said Registration Statements, hereby granting
     to the attorneys-in-fact and agents, and each of them, full power and
     authority to do and perform any and all acts and things requisite and
     necessary to be done in and about the premises as fully and to all intents
     and purposes as he or she might or could do in person, hereby ratifying and
     confirming all that such attorneys-in-fact and agents, or any of them, may
     lawfully do or cause to be done by virtue hereof.



     IN WITNESS WHEREOF, the undersigned have executed this Power of Attorney
effective as of the 27th day of January, 2002.


/s/ A. I. Questrom                            /s/ R. B. Cavanaugh
__________________________________            _________________________________
A. I. Questrom                                R. B. Cavanaugh
Chairman of the Board and                     Executive Vice President and
Chief Executive Officer                       Chief Financial Officer
(principal executive officer);                (principal financial officer)
Director


/s/ W. J. Alcorn                              /s/ M. A. Burns
__________________________________            _________________________________
W. J. Alcorn                                  M. A. Burns
Senior Vice President, and                    Director
Controller
(principal accounting officer)


/s/ T. J. Engibous                            /s/ K. B. Foster
__________________________________            _________________________________
T. J. Engibous                                K. B. Foster
Director                                      Director


/s/ V. E. Jordan, Jr.                         /s/ J. C. Pfeiffer
__________________________________            _________________________________
V. E. Jordan, Jr.                             J. C. Pfeiffer
Director                                      Director


/s/ A. W. Richards                            /s/ C. S. Sanford, Jr.
__________________________________            _________________________________
A. W. Richards                                C. S. Sanford, Jr.
Director                                      Director


/s/ R. G. Turner
__________________________________
R. G. Turner
Director



                                     ANNEX A

 A. Registration Statements on Form S-8 registering securities issued
    pursuant to:

    1. The J. C. Penney Company, Inc. Savings, Profit-Sharing and Stock
       Ownership Plan

    2. The Eckerd Corporation 401(k) Savings Plan

 B. Registration Statements on Form S-8 registering securities issued pursuant
    to J. C. Penney Company, Inc.'s:

    1. 1989 Equity Compensation Plan
    2. 1993 Equity Compensation Plan
    3. 1993 Non-Associate Directors' Equity Plan
    4. 1997 Equity Compensation Plan
    5. 2000 New Associate Equity Plan
    6. 2001 Equity Compensation Plan

 C. Registration Statements Nos. 333-06883, 333-23339 and 333-57019 on
    Form S-3.