Exhibit No. 24

                               Power of Attorney
                                _________________



I, Maxine  Clark,  hereby  appoint and authorize  Charles R. Lotter,  Jeffrey J.
Vawrinek,  Grant A. Hurst, and Ralph H. Richardson,  together or individually to
prepare,  execute,  and file  (electronically or otherwise),  specifically on my
behalf as my  attorney-in-fact,  Forms 3, 4 and 5, Forms 144, and any amendments
thereto  and any forms  required  to comply  with  Section 16 of the  Securities
Exchange  Act of 1934 or similar  provisions  of  securities  laws and the rules
thereunder ("Section 16 Forms"),  with the Securities and Exchange Commission or
any other required public authority or stock exchange  regarding my transactions
in J. C. Penney  Company,  Inc. stock or securities.  By signing below, I hereby
adopt as my own signature any one or more of the  signatures of the  individuals
set forth above which may appear on such Section 16 Forms filed on my behalf.

This  power of  attorney  shall be in full force and effect on and from the date
below written and shall remain in full force and effect until the undersigned is
no longer  required to file Section 16 Forms with  respect to the  undersigned's
holdings of and  transactions in J. C. Penney Company,  Inc. stock or securities
or until specifically rescinded. By execution of this power of attorney I hereby
authorize and grant the powers stated herein.

Dated this 6th day of October, 2003.
                                                  /s/ Maxine Clark
                                                  _____________________________