CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS
We consent to the reference to our firm under the
caption "Experts" in the Amendment No. 1 to
Registration Statement (Form S-3 No. 333-43988) and
related Prospectus of Kohl's Corporation for the
registration of $551,450,000 aggregate principal amount
of Liquid Yield Option Subordinated Notes and to the
incorporation by reference therein of our report dated
March 3, 2000, with respect to the consolidated
financial statements and schedule of Kohl's Corporation
included in its Annual Report on Form 10-K for the year
ended January 29, 2000, filed with the Securities and
Exchange Commission.
/s/ Ernst & Young LLP
ERNST & YOUNG LLP
Milwaukee, Wisconsin
September 8, 2000
