UNITED STATES

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 8, 2008

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 8, 2008, Kohl’s Corporation issued a press release reporting its sales for the five-week period ended October 4, 2008 and providing earnings guidance for the third quarter of fiscal 2008. A copy of the press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(d)

Exhibits


	Exhibit No.	Description

	99.1	Press Release dated October 8, 2008

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 8, 2008

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 8, 2008

Exhibit 99.1

National & Retail Trades and First Call

For release: October 8, 2008 at 8:30 AM (EDT)

KOHL'S CORPORATION REPORTS SEPTEMBER COMPARABLE STORE SALES

MENOMONEE FALLS, WI, -- (Business Wire) – October 8, 2008 -- Kohl’s Corporation (NYSE: KSS) reported today that total sales for the five-week month ended October 4, 2008 increased 0.6 percent from the five-week month ended October 6, 2007. On a comparable store basis, sales decreased 5.5 percent.

Total year-to-date sales were up 2.4 percent over the comparable prior year period. On a comparable store basis, year-to-date sales decreased 5.6 percent.

Kevin Mansell, Kohl’s president and chief executive officer, commented, “Customer purchases continue to be need-based, as evidenced by our stronger performance in children’s and in more weather-sensitive regions. We continue to effectively manage inventory, merchandise margins and expenses appropriately to sales trends.”

Given current trends, the Company now expects its third quarter earnings to be at the low end of its previously announced guidance of $0.51 to $0.56 per diluted share.


September Sales Summary
($ in millions)

	Fiscal Period Ended		% Change This Year
	Oct. 4,	Oct. 6	All		Comp
	2008	2007	Stores		Stores
Month	$ 1,335.8	$ 1,327.2	0.6	%	-5.5	%
Year-to-date	9,940.6	9,711.9	2.4		-5.6

On Wednesday, October 1, 2008, the Company opened 46 stores, and will open one additional store in November. On October 4, 2008, the Company operated 1,003 stores in 48 states, compared to 914 in 47 states at the same time last year.

Comments regarding the Company’s sales results will be provided in a pre-recorded telephone message, which will be available for 36 hours, from 8:30 AM EDT on Wednesday, October 8, until 8:30 PM EDT on Thursday, October 9. The toll-free, dial-in number for the replay is (888) 360-2596. (No pass code is required.)

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. 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 in Item 1A in 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.

About Kohl’s

Based in Menomonee Falls, Wis., Kohl’s (NYSE: KSS - News) is a family-focused, value-oriented specialty department store offering moderately priced, exclusive and national brand apparel, shoes, accessories, beauty and home products in an exciting shopping environment. By the end of November, Kohl’s will operate 1,004 stores in 48 states. A company committed to the communities it serves; Kohl’s has raised more than $102 million for children’s initiatives nationwide through its Kohl’s Cares for Kids^® philanthropic program. For a list of store locations and information, or for the added convenience of shopping online, visit www.kohls.com.

Investor Relations: Wes McDonald, Chief Financial Officer, (262) 703-1893

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