Exhibit 32.1


                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In  connection  with the  Quarterly  Report of J. C. Penney  Company,  Inc. (the
"Company") on Form 10-Q for the period ending July 29, 2006 (the  "Report"),  I,
Myron E.  Ullman,  III,  Chairman  and Chief  Executive  Officer of the Company,
certify,  pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, that:

     (1)  the Report fully  complies with the  requirements  of section 13(a) or
          15(d) of the Securities Exchange Act of 1934; and

     (2)  the  information  contained  in the  Report  fairly  presents,  in all
          material respects,  the financial  condition and results of operations
          of the Company.

DATED this 6th day of September 2006.

                                            /s/ Myron E. Ullman, III
                                            -----------------------------
                                            Myron E. Ullman, III
                                            Chairman and Chief Executive Officer




                                                                    Exhibit 32.2

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In  connection  with the  Quarterly  Report of J. C. Penney  Company,  Inc. (the
"Company") on Form 10-Q for the period ending July 29, 2006 (the  "Report"),  I,
Robert B. Cavanaugh, Executive Vice President and Chief Financial Officer of the
Company,  certify,  pursuant to 18 U.S.C.  Section 1350, as adopted  pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, that:

     (1)  the Report fully  complies with the  requirements  of section 13(a) or
          15(d) of the Securities Exchange Act of 1934; and

     (2)  the  information  contained  in the  Report  fairly  presents,  in all
          material respects,  the financial  condition and results of operations
          of the Company.

DATED this 6th day of September 2006.

                                            /s/ Robert B. Cavanaugh
                                            -----------------------------
                                            Robert B. Cavanaugh
                                            Executive Vice President and
                                            Chief Financial Officer