8-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 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): December 2, 2010

SAKS INCORPORATED

(Exact name of registrant as specified in its charter)

TENNESSEE	1-13113	62-0331040
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

12 East 49th Street New York, New York	10017
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (212) 940-5305

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

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

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

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

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

Item 7.01 Regulation FD Disclosure.

On December 2, 2010, Saks Incorporated issued the press release, which is furnished hereto as Exhibit 99.1 and incorporated by reference as if fully set forth herein, announcing sales for the four weeks ended November 27, 2010, compared to the four weeks ended November 28, 2009.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit	Description of Document
99.1	See exhibit index following the signature page.

SIGNATURES

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.

	SAKS INCORPORATED
Date: December 2, 2010	/s/     KEVIN G. WILLS
	Kevin G. Wills Executive Vice President and Chief Financial Officer

EXHIBIT INDEX

Exhibit Number	Exhibit Description
99.1	Saks Incorporated December 2, 2010 news release announcing sales for the four weeks ended November 27, 2010.

EX-99.1

Exhibit 99.1

SAKS INCORPORATED ANNOUNCES NOVEMBER

COMPARABLE STORE SALES

	Contact:	Julia Bentley
		(865) 981-6243
FOR IMMEDIATE RELEASE		www.saksincorporated.com

New York, New York (December 2, 2010)—Retailer Saks Incorporated (NYSE: SKS) today announced that owned sales totaled $254.9 million for the four weeks ended November 27, 2010 compared to $245.1 million for the four weeks ended November 28, 2009, a 4.0% increase. Comparable store sales increased 5.3% for the month.

On a year-to-date basis, for the ten months ended November 27, 2010, owned sales totaled $2,144.7 million compared to $2,039.4 million for the ten months ended November 28, 2009, a 5.2% increase. Comparable store sales increased 5.5% for the ten months.

For November, the strongest categories at Saks Fifth Avenue stores were women’s shoes, women’s designer and WEAR (bridge) apparel, women’s outerwear, fashion jewelry, soft accessories, men’s private brand (Saks Fifth Avenue Men’s Collection), and men’s contemporary sportswear. Saks Direct performed well during the month.

Saks Incorporated operates 47 Saks Fifth Avenue stores, 58 Saks OFF 5TH stores, and saks.com.

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