Exhibit 23



Consent of Independent Registered Public Accounting Firm



The Board of Directors

J. C. Penney Company, Inc.:


We consent to the incorporation by reference in the registration statements on Form S-8 (Registration Nos. 33-28390, 33-66070, 333-33343, 333-27329, 333-62066, 333-125356, 333-159349, 333-182202 and 333-182825) and Form S-3 (Registration No. 333-166241-01) of J. C. Penney Company, Inc. of our reports dated March 20, 2013, with respect to the consolidated balance sheets of J. C. Penney Company, Inc. and subsidiaries as of February 2, 2013 and January 28, 2012, and the related consolidated statements of operations, comprehensive income/(loss); stockholders’ equity, and cash flows for each of the years in the three-year period ended February 2, 2013, and the effectiveness of internal control over financial reporting as of February 2, 2013, which reports appear in the February 2, 2013 annual report on Form 10-K of J. C. Penney Company, Inc.




Dallas, Texas

March 20, 2013