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):  January 6, 2005

KOHL’S CORPORATION

(Exact name of registrant as specified in its charter)

Wisconsin	1-11084	39-1630919
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

N56 W17000 Ridgewood Drive         Menomonee Falls, Wisconsin	53051
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code:  (262) 703-7000

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 Securities 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))

The information in this report, including the exhibit attached hereto, is furnished solely pursuant to Item 7.01 of this Form 8-K.  Consequently, it is not deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, or otherwise subject to the liabilities of that section.  Further, the information in this report, including the exhibit, shall not be deemed to be incorporated by reference into the filings of the registrant under the Securities Act of 1933.

Item 7.01.  Regulation FD Disclosure.

On January 6, 2005, Kohl’s Corporation issued a press release reporting its sales for the five-week period ended January 1, 2005.  A copy of the press release is attached as Exhibit 99.1.

Item 9.01.  Financial Statements and Exhibits.

(c)

Exhibits

Exhibit No.	Description
99.1	Press Release dated January 6, 2005

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.

Dated:  January 6, 2005

KOHL’S CORPORATION

By:  /s/ Richard D. Schepp                                    

Richard D. Schepp

Executive Vice President

General Counsel and Secretary

EXHIBIT INDEX

Exhibit No.	Description
99.1	Press Release dated January 6, 2005

EX-99.1

Exhibit 99.1

National & Retail Trades and First Call

For release: January 6, 2005 at 8:30 AM (EST)

KOHL'S CORPORATION REPORTS DECEMBER SALES

MENOMONEE FALLS, WI, -- (Business Wire) – January 6, 2005 -- Kohl’s Corporation (NYSE: KSS) reported today that sales for the five-week period ended January 1, 2005 increased 16.2 percent over the five-week period ended January 3, 2004. On a comparable store basis, sales increased 3.1 percent.

For the 48 weeks ended January 1, 2005, total sales increased 13.9 percent over last year.  Comparable store sales increased 0.4 percent.

The Company now expects to achieve fourth quarter earnings at the low end of its previously issued guidance of $0.93 to $0.97 per diluted share.

	Sales Summary ($ in millions)
	Fiscal Period Ended		% Inc.  -  This Year
	January 1,	January 3,	All	Comp
	2005	2004	Stores	Stores
December	$   2,135.3	$ 1,837.3	16.2%	3.1%
November/December	$ 3,481.8	$ 3,025.1	15.1%	1.9%
Year-to-Date	$ 11,103.7	$ 9,745.3	13.9%	0.4%

On January 1, 2005, the Company operated 637 stores in 40 states, compared with 542 stores in 36 states at the same time last year.  

The Company plans to open approximately 95 stores in fiscal 2005 with approximately 33 stores opening during the first quarter. The Company expects to open the balance of the 95 stores in the third quarter of fiscal 2005.  These fall openings include the Company’s entry into the state of Florida with stores in the Orlando and Jacksonville markets.

Comments regarding the Company’s sales results will be provided in a pre-recorded telephone message.  This message is accessible by calling (402) 220-0820 and will be available for 36 hours.

Cautionary Statement Regarding Forward-Looking Information

This press release contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995.  Kohl's intends forward-looking terminology such as “believes,” “expects,” “may,” “will,” “should,” “anticipates,” “plans,” or similar expressions to identify forward-looking statements.  Such statements are subject to certain risks and uncertainties, which could cause Kohl's actual results to differ materially from those anticipated by the forward-looking statements.  These risks and uncertainties include, but are not limited to those described on Exhibit 99.1 to Kohl’s annual report on Form 10-K, which is expressly incorporated herein by reference, and other factors as may periodically be described in Kohl's filings with the SEC.

Investor Relations Contact:

Wes McDonald, Chief Financial Officer, (262) 703-1893

Public Relations Contact:

Vicki Shamion, Director of Public Relations, (262) 703-1464

###