Pricing Supplement No. 180L dated December 18, 2006
(To Prospectus dated April 5, 2005 and Prospectus Supplement dated April 12, 2005) Rule 424(b)(2)
File No. 333-117775
CUSIP #: 46623E CS6

JPMORGAN CHASE & CO.

[X]	Senior Medium-Term Notes, Series C Due From Nine Months to Thirty Years from Date of Issue
[  ]	Subordinated Medium Term Notes, Series A Due From Nine Months to Thirty Years from Date of Issue

Principal Amount:
Issue Price:
Commission or Discount:
Proceeds to Company: $800,000,000
          100.00%
$    2,800,000
$797,200,000

Agents	Principal Amount To be Purchased
J.P. MORGAN SECURITIES INC. MURIEL SIEBERT & CO., INC. BNP PARIBAS SECURITIES CORP.	$784,000,000 $   8,000,000 $   8,000,000

Agents' Capacity:
if as principal [  ]  As agent [X]  As principal

[   ]	The Notes are being offered at varying prices relating to prevailing market prices at the time of sale. SEE BELOW
[ X ]	The Notes are being offered at a fixed initial public offering price equal to the Issue Price (as a percentage of Principal Amount).

Issue Date:	December 21, 2006
Stated Maturity:	December 21, 2011

Form:  [X]   Book-entry   [_]  Certificated

Currency:  U.S. Dollars

[  ]  Fixed Rate Note:

[ X ]  Floating Rate Note: CD [  ]
Treasury Rate [  ] Commercial Paper Rate [  ]
Prime Rate [  ] LIBOR
Telerate [ X ]
CMT [  ] LIBOR Reuters [  ]

Interest Payment Dates:   Quarterly on the 21^st or next good business day of March, June, September and December, via modified following business day convention, commencing March 21, 2007.

Interest Reset Dates:    Quarterly on the 21^st or next good business day of March, June, September and December, via modified following business day convention, commencing March 21, 2007.

Index Maturity:  3-month LIBOR
Spread (+/-):   +12.5 BPS
Multiplier:   Not Applicable
Maximum Interest Rate:    Not Applicable     Minimum Interest Rate:   Not Applicable
Optional Redemption:   Yes [   ]   No [X]