Exhibit 24


                                Power of Attorney
                                -----------------



     I, Ken C. Hicks, hereby appoint and authorize Charles R. Lotter, Jeffrey J.
Vawrinek,  Grant A. Hurst, and Ralph H. Richardson,  together or individually to
prepare,  execute,  and file  (electronically or otherwise),  specifically on my
behalf as my  attorney-in-fact,  Forms 3, 4 and 5, Forms 144, and any amendments
thereto  and any forms  required  to comply  with  Section 16 of the  Securities
Exchange  Act of 1934 or similar  provisions  of  securities  laws and the rules
thereunder ("Section 16 Forms"),  with the Securities and Exchange Commission or
any other required public authority or stock exchange  regarding my transactions
in J. C. Penney  Company,  Inc. stock or securities.  By signing below, I hereby
adopt as my own signature any one or more of the  signatures of the  individuals
set forth above which may appear on such Section 16 Forms filed on my behalf.


     This  power of  attorney  shall be in full force and effect on and from the
date  below  written  and  shall  remain  in full  force  and  effect  until the
undersigned  is no longer  required to file Section 16 Forms with respect to the
undersigned's  holdings of and transactions in J. C. Penney Company,  Inc. stock
or securities  or until  specifically  rescinded.  By execution of this power of
attorney I hereby  authorize  and grant the  powers  stated  herein.

Dated this 21st day of July 2004.



                                                        /s/ Ken C. Hicks
                                                       ________________________