UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of report (Date of earliest event reported): March 26, 2007

	JPMORGAN CHASE & CO.
	(Exact Name of Registrant as Specified in Charter)
DELAWARE
(State or Other Jurisdiction of Incorporation)
001-05805		13-2624428
(Commission File Number)		(IRS Employer Identification No.)
270 Park Avenue,
New York, NY		10017
(Address of Principal Executive Offices)		(Zip Code)
	Registrant’s telephone number, including area code: (212) 270-6000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of theregistrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d -2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e -4(c))

Item 9.01. Financial Statements and Exhibits

      (d) Exhibits

     The following Exhibit is incorporated by reference into the Registration Statement on Form S-3ASR (333-130051) of JPMorgan Chase & Co. (the “Registrant”) as an exhibit thereto and is filed as part of this Current Report.

8.1	Tax Opinion of Davis Polk & Wardwell relating to 14.40% Reverse Exchangeable Notes due March 28, 2008 Linked to the Common Stock of NYSE Group, Inc.
8.2	Tax Opinion of Davis Polk & Wardwell relating to 8.60% (equivalent to 17.20% per annum) Reverse Exchangeable Notes due September 28, 2007 Linked to the Common Stock of JetBlue Airways Corporation
8.3	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to an Equally Weighted Basket Consisting of the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200 and the Russell 2000® Index due March 29, 2012

8.4	Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to a Basket Consisting of the S&P 500® Index, the Nikkei 225 Index and the Dow Jones EURO STOXX 50® Index due March 31, 2009
8.5	Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to the Dow Jones - AIG Commodity IndexSM due March 31, 2009
8.6	Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to the Dow Jones - AIG Commodity IndexSM due March 31, 2009
8.7	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the Performance of a Weighted Basket of Four Currencies Relative to the U.S. Dollar due September 30, 2008
8.8	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the U.S. Dollar Index® due March 31, 2009
8.9	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the Dow Jones - AIG Commodity IndexSM due September 28, 2012
8.10	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to a Basket Consisting of the Nikkei 225 Index and the Dow Jones EURO STOXX 50® Index due September 30, 2010
8.11	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the S&P 500® Index Due September 30, 2014
8.12	Tax Opinion of Davis Polk & Wardwell relating to Buffered Equity Notes Linked to the S&P 500® Index due October 29, 2010

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SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

JPMORGAN CHASE & CO. (Registrant)
By:	/s/ Anthony J. Horan
	Name:	Anthony J. Horan
	Title:	Corporate Secretary

Dated: March 29, 2007

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EXHIBIT INDEX
Exhibit Number	Description

8.1	Tax Opinion of Davis Polk & Wardwell relating to 14.40% Reverse Exchangeable Notes due March 28, 2008 Linked to the Common Stock of NYSE Group, Inc.
8.2	Tax Opinion of Davis Polk & Wardwell relating to 8.60% (equivalent to 17.20% per annum) Reverse Exchangeable Notes due September 28, 2007 Linked to the Common Stock of JetBlue Airways Corporation
8.3	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to an Equally Weighted Basket Consisting of the FTSE/Xinhua China 25 Index, the Korea Stock Price Index 200 and the Russell 2000® Index due March 29, 2012

8.4	Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to a Basket Consisting of the S&P 500® Index, the Nikkei 225 Index and the Dow Jones EURO STOXX 50® Index due March 31, 2009
8.5	Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to the Dow Jones - AIG Commodity IndexSM due March 31, 2009
8.6	Tax Opinion of Davis Polk & Wardwell relating to Buffered Return Enhanced Notes Linked to the Dow Jones - AIG Commodity IndexSM due March 31, 2009
8.7	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the Performance of a Weighted Basket of Four Currencies Relative to the U.S. Dollar due September 30, 2008
8.8	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the U.S. Dollar Index® due March 31, 2009
8.9	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the Dow Jones - AIG Commodity IndexSM due September 28, 2012
8.10	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to a Basket Consisting of the Nikkei 225 Index and the Dow Jones EURO STOXX 50® Index due September 30, 2010
8.11	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the S&P 500® Index Due September 30, 2014
8.12	Tax Opinion of Davis Polk & Wardwell relating to Buffered Equity Notes Linked to the S&P 500® Index due October 29, 2010

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