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	dqm__maindesc0 = "Part I"
	dqm__url0 = "default.htm"
	dqm__subdesc0_0 = "Index"
	dqm__url0_0 = "jc_penney-10k2008_0002.htm"
	dqm__subdesc0_1 = "1. Business"
	dqm__url0_1 = "jc_penney-10k2008_0003.htm"
	dqm__subdesc0_2 = "1A. Risk Factors"
	dqm__url0_2 = "jc_penney-10k2008_0006.htm"
	dqm__subdesc0_3 = "1B. Unresolved Staff Comments"
	dqm__url0_3 = "jc_penney-10k2008_0009.htm"
	dqm__subdesc0_4 = "2. Properties"
	dqm__url0_4 = "jc_penney-10k2008_0010.htm"
	dqm__subdesc0_5 = "3. Legal Proceedings"
	dqm__url0_5 = "jc_penney-10k2008_0010.htm"
	dqm__subdesc0_6 = "4. Submission of Matters to a Vote of Security Holders"
	dqm__url0_6 = "jc_penney-10k2008_0010.htm"

	dqm__maindesc1 = "Part II"
	dqm__url1 = "jc_penney-10k2008_0011.htm"
	dqm__subdesc1_0 = "5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities"
	dqm__url1_0 = "jc_penney-10k2008_0011.htm"
	dqm__subdesc1_1 = "6. Selected Financial Data"
	dqm__url1_1 = "jc_penney-10k2008_0013.htm"
	dqm__subdesc1_2 = "7. Management's Discussion and Analysis of Financial Condition and Results of Operations"
	dqm__url1_2 = "jc_penney-10k2008_0015.htm"
	dqm__subdesc1_3 = "7A. Quantitative and Qualitative Disclosures About Market Risk"
	dqm__url1_3 = "jc_penney-10k2008_0042.htm"
	dqm__subdesc1_4 = "8. Financial Statements and Supplementary Data"
	dqm__url1_4 = "jc_penney-10k2008_0042.htm"
	dqm__subdesc1_5 = "9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure"
	dqm__url1_5 = "jc_penney-10k2008_0042.htm"
	dqm__subdesc1_6 = "9A. Controls and Procedures"
	dqm__url1_6 = "jc_penney-10k2008_0042.htm"
	dqm__subdesc1_7 = "9B. Other Information"
	dqm__url1_7 = "jc_penney-10k2008_0045.htm"

	dqm__maindesc2 = "Part III"
	dqm__url2 = "jc_penney-10k2008_0045.htm"
	dqm__subdesc2_0 = "10. Directors, Executive Officers and Corporate Governance"
	dqm__url2_0 = "jc_penney-10k2008_0045.htm"
	dqm__subdesc2_1 = "11. Executive Compensation"
	dqm__url2_1 = "jc_penney-10k2008_0045.htm"
	dqm__subdesc2_2 = "12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters"
	dqm__url2_2 = "jc_penney-10k2008_0046.htm"
	dqm__subdesc2_3 = "13. Certain Relationships and Related Transactions, and Director Independence"
	dqm__url2_3 = "jc_penney-10k2008_0046.htm"
	dqm__subdesc2_4 = "14. Principal Accounting Fees and Services"
	dqm__url2_4 = "jc_penney-10k2008_0046.htm"

	dqm__maindesc3 = "Part IV"
	dqm__url3 = "jc_penney-10k2008_0047.htm"
	dqm__subdesc3_0 = "15. Exhibits, Financial Statement Schedules"
	dqm__url3_0 = "jc_penney-10k2008_0047.htm"
	dqm__subdesc3_1 = "Signatures"
	dqm__url3_1 = "jc_penney-10k2008_0048.htm"
	dqm__subdesc3_2 = "Index to Consolidated Financial Statements"
	dqm__url3_2 = "jc_penney-10k2008_0050.htm"
	dqm__subdesc3_3 = "- Report of Independent Registered Public Accounting Firm"
	dqm__url3_3 = "jc_penney-10k2008_0051.htm"
	dqm__subdesc3_4 = "- Consolidated Statements of Operations"
	dqm__url3_4 = "jc_penney-10k2008_0052.htm"
	dqm__subdesc3_5 = "- Consolidated Balance Sheets"
	dqm__url3_5 = "jc_penney-10k2008_0053.htm"
	dqm__subdesc3_6 = "- Consolidated Statements of Stockholders' Equity"
	dqm__url3_6 = "jc_penney-10k2008_0054.htm"
	dqm__subdesc3_7 = "- Consolidated Statements of Cash Flows"
	dqm__url3_7 = "jc_penney-10k2008_0055.htm"
	dqm__subdesc3_8 = "- Notes to Consolidated Financial Statements"
	dqm__url3_8 = "jc_penney-10k2008_0056.htm"
	dqm__subdesc3_9 = "Exhibit Index"
	dqm__url3_9 = "jc_penney-10k2008_0090.htm"
	dqm__subdesc3_10 = "Certifications"
	dqm__url3_10 = "jc_penney-10k2008_0099.htm"

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