UNITED STATES
          SECURITIES AND EXCHANGE COMMISSION
                WASHINGTON, D.C.  20549
                           
                     SCHEDULE 13G
                           
       Under the Securities Exchange Act of 1934
                           
                   (Amendment No. 3)
                           
                  Kohl's Corporation
                   (Name of Issuer)
                           
                     Common Stock
            (Title of Class of Securities)
                           
                      500255 10 4
                    (CUSIP Number)
                           
                           
Check the following box if a fee is being paid with
this statement  [   ].
(A fee is not required only if the filing person:  (1)
has a previous statement on file reporting beneficial
ownership of more than five percent of the class of
securities described in Item 1; and (2) has filed no
amendment subsequent thereto reporting beneficial
ownership of five percent or less of such class.)  (See
Rule 13d-7).

*  The remainder of this cover page shall be filled out
for a reporting person's initial filing on this form
with respect to the subject class of securities, and
for any subsequent amendment containing information
which would alter the disclosures provided in a prior
cover page.

The information required in the remainder of this cover
page shall not be deemed to be "filed" for the purpose
of Section 18 of the Securities Exchange Act of 1934
("Act") or otherwise subject to the liabilities of that
section of the Act but shall be subject to all other
provisions of the Act (however, see the Notes).



CUSIP NO.   500255             13G          Page  2     of     5
                                            
    1      NAME OF REPORTING PERSON
           S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
                Peter M. Sommerhauser
                SS#  ###-##-####
           
    2      CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP *
                                                          (a) [ ]
                                                          (b) [X]
                                                       
    3      SEC USE ONLY                     
           
           
    4      CITIZENSHIP OR PLACE OF ORGANIZATION
           
                United States
                        5     SOLE VOTING POWER
                              
     NUMBER OF                     8,221,559
      SHARES                  
   BENEFICIALLY         6     SHARED VOTING POWER
       OWNED                  
        BY                         743,106
       EACH                   
     REPORTING          7     SOLE DISPOSITIVE POWER
      PERSON                  
       WITH                        8,221,559
                              
                        8     SHARED DISPOSITIVE POWER
                              
                                   743,106
                              
    9      AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
           PERSON
           
                8,964,665
           
   10      CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES
           CERTAIN SHARES *
                                                        [ X ]
           
   11      PERCENT OF CLASS REPRESENTED BY  
           AMOUNT IN ROW 9
           
                11.4%
           
   12      TYPE IN REPORTING PERSON *       
           
                IN

                           
Item 1(a).     Name of Issuer:

          Kohl's Corporation

Item 1(b).     Address of Issuer's Principal Executive Offices:

          N56 W17000 Ridgewood Drive
          Menomonee Falls, WI  53051

Item 2(a) Name of Person Filing:

          Peter M. Sommerhauser

Item 2(b) Address of Principal Business Office or, if
None, Residence:

          780 N. Water Street
          Milwaukee, WI  53202

Item 2(c) Citizenship:

          United States

Item 2(d) Title of Class of Securities:

          Common Stock, $.01 par value per share.

Item 2(e) CUSIP Number:

          500255 10 4

Item 3.   If this statement is filed pursuant to Rule
13d-1(b) or 13d-2(b), check whether the person filing
is a:

      (a)  [   ]  Broker or Dealer registered under
                  Section 15 of the Securities Exchange
                  Act of 1934 (the "Act").

      (b)  [   ]  Bank as defined in Section 3(a)(19) of the Act.

      (c)  [   ]  Insurance Company as defined in Section 3(a)(9)
                  of the Act.

      (d)  [   ]  Investment Company registered under Section 8 of the
                  Investment Company Act of 1940.



      (e)  [   ]  Investment Adviser registered under Section 203 of the
                  Investment Advisers Act of 1940.

      (f)  [   ]  Employee Benefit Plan, Pension Fund which is
                  subject to the provisions of the Employee
                  Retirement Income Security Act of 1974 or
                  Endowment Fund;  see Section 240.13d-1(b)(1)(ii)(F).

      (g)  [   ]  Parent Holding Company, in accordance with
                  Section 240.13d-1(b)(ii)(G).  (Note:  See Item 7).

      (h)  [   ]  Group, in accordance with Section 240.13d-1(b)(ii)(H).

Item 4.   Ownership

     (a)  Amount Beneficially Owned:
          8,964,665

     (b)  Percent of Class:
          11.4%

     (c)  Number of shares to which such person has:

          (i)  sole power to vote or to direct the vote:
               8,221,559

          (ii) shared power to vote or to direct the vote:
               743,106

          (iii) sole power to dispose or to direct the disposition of:
               8,221,559

          (iv) shared power to dispose or to direct the disposition of:
               743,106

Item 5.   Ownership of Five Percent or Less of a Class.

          Not applicable

Item 6.   Ownership of More than Five Percent on Behalf of Another Person.

          The shares covered by this Schedule 13G
include shares held in trust for the benefit of members
of the family of Mr. William S. Kellogg (5,017,173
shares), Mr. Jay H. Baker (634,446 shares), Mr. John F.
Herma (2,888,821 shares) and certain other former or
current executive officers of the Company (159,974
shares), as to which Mr. Sommerhauser, as trustee, has
sole or shared voting and investment power.  Also
includes 108,660 shares held by



charitable foundations for which Mr. Sommerhauser acts as
a director and may be deemed to have shared voting and
investment power.  Excludes 40,521 shares held in trust for
the benefit of members of Mr. Sommerhauser's family as to
which Mr. Sommerhauser has no voting or investment power.

Item 7.   Identification and Classification of the
Subsidiary which Acquired the Security Being Reported
on by the Parent Holding Company.

          Not Applicable

Item 8.   Identification and Classification of Members of the Group.

          Not Applicable

Item 9.   Notice of Dissolution of Group.

          Not Applicable

Item 10.  Certification.

          Not Applicable

Signature

          After reasonable inquiry and to the best of
my knowledge and belief, I certify that the information
set forth in this Schedule 13G is true, complete and
correct.

January 2, 1998                 /s/  Peter M. Sommerhauser
                             Peter M. Sommerhauser