EXHIBIT 12

J. C. Penney Company, Inc.

Computation of Ratios of Earnings to Fixed Charges and Preferred Stock Dividends

(Unaudited)

 

($ in millions)

  

52 Weeks
Ended

1/28/06

    52 Weeks
Ended
1/29/05
    53 Weeks
Ended
1/31/04
    52 Weeks
Ended
1/25/03
    52 Weeks
Ended
1/26/02
 

Income from continuing operations before income taxes

   $ 1,444     $ 1,005     $ 539     $ 412     $ 275  
                                        

Plus: fixed charges

          

Interest expense, net

     169       223       247       212       219  

Add back: interest income included in net interest

     111       63       30       41       50  

Bond premiums and unamortized costs

     18       47       —         —         —    

Estimated interest within rental expense

     65       55       54       66       72  

Capitalized interest

     2       1       —         —         2  

Preferred stock dividend requirement

     —         18       37       39       44  
                                        

Total fixed charges

     365       407       368       358       387  

Less: capitalized interest

     (2 )     (1 )     —         —         (2 )

Less: preferred stock dividend requirement

     —         (18 )     (37 )     (39 )     (44 )
                                        

Total earnings available for fixed charges

   $   1,807     $   1,393     $     870     $     731     $     616  
                                        

Ratio of available income to fixed charges and preferred stock dividends

     5.0       3.4       2.4       2.0       1.6