<?xml version="1.0" encoding="utf-8"?>
<!--XBRL document created with Dragon Tag (R) XBRL Enabler by Rivet Software version 3.0.0.47-->
<!--Based on XBRL 2.1--> <!--Created on: 7/15/2008 12:37:00 AM--> <!--Modified on: 11/24/2008 12:13:52 PM-->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xmlns:xlink="http://www.w3.org/1999/xlink"
xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<roleRef xlink:type="simple"
xlink:href="http://xbrl.us/us-gaap/1.0/elts/us-roles-2008-03-31.xsd#soi"
roleURI="http://xbrl.us/us-gaap/role/statement/StatementOfIncome" /> <roleRef
xlink:type="simple"
xlink:href="http://xbrl.us/us-gaap/1.0/elts/us-roles-2008-03-31.xsd#sfp-cls"
roleURI="http://xbrl.us/us-gaap/role/statement/StatementOfFinancialPositionClassified" />
<calculationLink xlink:type="extended"
xlink:role="http://xbrl.us/us-gaap/role/statement/StatementOfIncome"
xlink:title="124000 - Statement - Statement of Income (Including Gross Margin)">
</calculationLink> <calculationLink xlink:type="extended"
xlink:role="http://xbrl.us/us-gaap/role/statement/StatementOfFinancialPositionClassified"
xlink:title="104000 - Statement - Statement of Financial Position, Classified">
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xlink:href="http://xbrl.us/us-gaap/1.0/elts/us-gaap-2008-03-31.xsd#us-gaap_AssetsCurrent"
xlink:label="loc_AssetsCurrent" /> <loc xlink:type="locator"
xlink:href="jnj-20080928.xsd#jnj_PrepaidExpensesOtherReceivables"
xlink:label="jnj_PrepaidExpensesOtherReceivables" /> <calculationArc
xlink:type="arc"
xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
xlink:from="loc_AssetsCurrent"
xlink:to="jnj_PrepaidExpensesOtherReceivables" order="9.98"
use="optional" weight="1" priority="1" /> <loc xlink:type="locator"
xlink:href="http://xbrl.us/us-gaap/1.0/elts/us-gaap-2008-03-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilities"
xlink:label="loc_AccountsPayableAndAccruedLiabilities" /> <loc
xlink:type="locator"
xlink:href="jnj-20080928.xsd#jnj_AccruedRebatesReturnsPromotions"
xlink:label="jnj_AccruedRebatesReturnsPromotions" /> <calculationArc
xlink:type="arc"
xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
xlink:from="loc_AccountsPayableAndAccruedLiabilities"
xlink:to="jnj_AccruedRebatesReturnsPromotions" order="25" use="optional"
weight="1" priority="1" /> </calculationLink> </linkbase>
