Item 7.01. Regulation FD Disclosure.

On October 8, 2008, Kohl's Corporation issued a press release reporting its sales for the five-week period ended October 4, 2008 and providing earnings guidance for the third quarter of fiscal 2008. A copy of the press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(d)

Exhibits Exhibit No. Description 99.1 Press Release dated October 8, 2008