POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, THAT each of the undersigned directors and officers of J. C.
PENNEY COMPANY, INC., a Delaware corporation, which is about to file with the Securities and Exchange
Commission, Washington, D.C., under the provisions of the Securities Exchange Act of 1934, its Annual Report
on Form 10-K for the 52 weeks ended January 29, 1994, hereby constitutes and appoints D. A. McKay and C.
R. Lotter, and each of them, his or her true and lawful attorneys-in-fact and agents, with full power to act without
the other, for him or her and in his or her name, place, and stead, in any and all capacities, to sign said Annual
Report, which is about to be filed, and any and all subsequent amendments to said Annual Report, and to file said
Annual Report and each subsequent amendment so signed, with all exhibits thereto, and any and all documents in
connection therewith, and to appear before the Securities and Exchange Commission in connection with any
matter relating to said Annual Report and any subsequent amendments, hereby granting unto said attorneys-in-
fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite
and necessary to be done in and about the premises as fully and to all intents and purposes as he or she might or
could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, may
lawfully do or cause to be done by virtue hereof.
IN WITNESS WHEREOF, the undersigned have executed this Power of Attorney as of the 9th day of March,
/s/ W. R. HOWELL /s/ R. E. NORTHAM
W. R. Howell R. E. Northam
Chairman of the Board and Executive Vice President and
Chief Executive Officer Chief Financial Officer
(principal executive officer); (principal financial officer)
/s/ L. A. GISPANSKI /s/ BORIS YAVITZ
L. A. Gispanski Boris Yavitz