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):  October 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 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))

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 October 6, 2005, Kohl’s Corporation issued a press release reporting its sales for the five-week period ended October 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 October 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:  October 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 October 6, 2005

EX-99.1

Exhibit 99.1

National & Retail Trades and First Call

For release: October 6, 2005 at 8:30 AM (EDT)

KOHL'S CORPORATION REPORTS SEPTEMBER SALES

MENOMONEE FALLS, WI, -- (Business Wire) – October 6, 2005 -- Kohl’s Corporation (NYSE: KSS) reported today that sales for the five-week period ended October 1, 2005 increased 9.8 percent over the five-week period ended October 2, 2004. On a comparable store basis, sales decreased 0.2 percent.  

For the 35 weeks ended October 1, 2005, total sales increased 14.5 percent over the 35 weeks ended October 2, 2004.  On a comparable store basis, sales for the 35-week period increased 3.7 percent.

Larry Montgomery, Chief Executive Officer, commented, “Our sales performance in the first half of the month continued the strong back-to-school performance we saw in August.  Although we were disappointed in the sales of cold-weather merchandise such as sweaters and outerwear in the second half of the month, we would expect a shift in weather-related demand into October.  We remain comfortable with our previous earnings guidance for the 3^rd quarter of $0.43 to $0.46 per diluted share.”

	Sales Summary ($ in millions)
	Fiscal Period Ended		% Inc. (Decr.) - This Year
	Oct. 1,	Oct. 2,	All	Comp
	2005	2004	Stores	Stores
September	$     992.3	$     904.1	9.8%	-0.2%
Year-To-Date	$  7,630.7	$  6,663.7	14.5%	3.7%

On October 1, 2005, the Company operated 674 stores in 40 states, compared with 596 stores in 38 states at the same time last year.

This week, the Company opened an additional 57 stores. The Company entered the Orlando, FL market with six stores and the Jacksonville, FL market with three stores. In addition, the Company added 13 stores in the Midwest region, nine stores in the Southwest region, eight stores in the South Central region, seven stores in the Northeast region, six stores in the Mid-Atlantic region and five stores in the Southeast region.  One planned October opening in Beaumont, TX will now open in November.

The Company will end the year with 732 stores in 41 states, compared to 637 stores in 40 states at the end of 2004.

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, including guidance on the Company’s targeted sales and earnings.  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:  Wes McDonald, Chief Financial Officer, (262) 703-1893

Media:  Vicki Shamion, Vice President – Public Relations, (262) 703-1464