<TABLE> <S> <C>

<PAGE>


     <ARTICLE> 5
     <LEGEND>
     THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
     CONSOLIDATED BALANCE SHEET AND RELATED CONSOLIDATED STATEMENT OF INCOME
     OF J. C. PENNEY FUNDING CORPORATION AS OF APRIL 29, 2000, AND IS
     QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
     </LEGEND>
     <MULTIPLIER> 1,000,000

     <S>                             <C>
     <PERIOD-TYPE>                   3-MOS
     <FISCAL-YEAR-END>                          JAN-27-2001
     <PERIOD-END>                               APR-29-2000
     <CASH>                                               0
     <SECURITIES>                                         0
     <RECEIVABLES>                                    1,277
     <ALLOWANCES>                                         0
     <INVENTORY>                                          0
     <CURRENT-ASSETS>                                 1,277
     <PP&E>                                               0
     <DEPRECIATION>                                       0
     <TOTAL-ASSETS>                                   1,277
     <CURRENT-LIABILITIES>                               43
     <BONDS>                                              0
                                     0
                                               0
     <COMMON>                                           145
     <OTHER-SE>                                       1,089
     <TOTAL-LIABILITY-AND-EQUITY>                     1,277
     <SALES>                                              0
     <TOTAL-REVENUES>                                     0
     <CGS>                                                0
     <TOTAL-COSTS>                                        0
     <OTHER-EXPENSES>                                     0
     <LOSS-PROVISION>                                     0
     <INTEREST-EXPENSE>                                 (2)
     <INCOME-PRETAX>                                      2
     <INCOME-TAX>                                         1
     <INCOME-CONTINUING>                                  1
     <DISCONTINUED>                                       0
     <EXTRAORDINARY>                                      0
     <CHANGES>                                            0
     <NET-INCOME>                                         1
     <EPS-BASIC>                                        0
     <EPS-DILUTED>                                        0



</TABLE>



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