SCHEDULE 14A INFORMATION

             Proxy Statement Pursuant to Section 14(a) of the Securities 
                        Exchange Act of 1934 (Amendment No. )


     Filed by the Registrant [x]

     Filed by a Party other than the Registrant [ ]

     Check the appropriate box:

     [ ] Preliminary Proxy Statement[ ]Confidential, for Use of the Commission
         Only (as permitted by Rule 14a-6(e)(2))
     [ ] Definitive Proxy Statement

     [x] Definitive Additional Materials 

     [ ] Soliciting Material Pursuant to (Section)240.14a-11(c) or
         (Section)240.14a-12

                             J. C. Penney Company, Inc.                  
     _________________________________________________________________________
                   (Name of Registrant as Specified In Its Charter)

                                                     
     _________________________________________________________________________
     (Name of Person(s) Filing Proxy Statement if other than the Registrant)

     Payment of Filing Fee (Check the appropriate box):

     [x] No fee required.

     [ ] Fee computed on table below per Exchange Act Rules 14a-6(i)(4) and 0-
         11.

         (1)   Title of each class of securities to which transaction applies:

         (2)   Aggregate number of securities to which transaction applies:

         (3)   Per unit price or other underlying value of transaction computed
               pursuant to Exchange Act Rule 0-11 (Set forth the amount on which
               the filing fee is calculated and state how it was determined):

         (4)   Proposed maximum aggregate value of transaction:

         (5)   Total fee paid:

     [ ]  Fee paid previously with preliminary materials.

     [ ]  Check box if any part of the fee is offset as provided by Exchange Act
          Rule 0-11(a)(2) and identify the filing for which the offsetting fee
          was paid previously.  Identify the previous filing by registration
          statement number, or the Form or Schedule and the date of its filing.

          (1) Amount Previously Paid:
                                                            
          ____________________________________________________________________


          (2) Form, Schedule or Registration Statement No.:
                                                
          ____________________________________________________________________

          (3)  Filing Party:
                                      
          ____________________________________________________________________

          (4)  Date Filed:
                                                   
          ____________________________________________________________________


     Notes:





                                                  [BULLETIN BOARD ANNOUNCEMENT]
                                                         [COMPANY ANNOUNCEMENT]
                                                               [E-MAIL MESSAGE]

                                                                 April 22, 1998


     A  Message from Chairman  and Chief Executive  Officer Jim Oesterreicher to
     Associate Stockholders


     You have recently received JCPenney's 1998 Proxy  Statement and 1997 Annual
     Report  to  Stockholders along  with  two  proxy/voting  instruction  cards
     relating  to shares of  voting stock held  in the Company's  Savings Plans.
     These shares must  be voted by  you in order to  be counted.     The  Proxy
     Statement contains two stockholder  proposals, one regarding the  Company's
     classified Board  structure and the other regarding  the Stockholder Rights
     Plan.  These are substantially  similar to proposals submitted by the  same
     proponents in prior years.

     YOUR  BOARD OF DIRECTORS  HAS EVALUATED THESE  TWO PROPOSALS AND RECOMMENDS
     THAT  YOU VOTE AGAINST  THEM FOR  REASONS OUTLINED  IN DETAIL IN  THE PROXY
     STATEMENT.  TO SO  VOTE, MARK THE "AGAINST" BOXES REGARDING PROPOSALS 3 AND
     4 ON YOUR TWO  PROXY CARDS, OR FOLLOW THE INSTRUCTIONS  ON YOUR PROXY CARDS
     FOR TELEPHONE VOTING.

     IT IS  IMPORTANT THAT  YOU VOTE  BY EITHER  RETURNING YOUR COMPLETED  PROXY
     CARD, OR BY TELEPHONE.  MANAGEMENT CANNOT VOTE THE SHARES HELD ON BEHALF OF
     ASSOCIATES WHO DO NOT VOTE.    FOR YOUR CONVENIENCE, THIS YEAR YOU MAY VOTE
     BY TELEPHONE AS AN ALTERNATIVE TO VOTING BY MAIL.


     Your  proxy/voting instruction  cards will  be kept  confidential from  the
     Company and its directors, officers, and associates. 

     If you  have  misplaced your  proxy  card,  please call  1-800-842-9470  to
     receive a replacement card which you can vote by mail or by telephone.