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Exhibit 23.1
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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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To the Board of Directors of
J. C. Penney Company, Inc.
We consent to incorporation by reference herein of our reports dated February
24, 2000 relating to the consolidated financial statements and financial
statement schedule of J. C. Penney Company, Inc. and subsidiaries and the
financial statements of J. C. Penney Funding Corporation as of January 29, 2000
and January 30, 1999, and for each of the years in the three-year period ended
January 29, 2000.
/s/ KPMG LLP
Dallas, Texas
September 11, 2000
