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<title>	 As filed with the Securities and Exchange Commission on June ___, 2000</title>



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<p class=MsoNormal align=center style='text-align:center'><br>
As filed with the Securities and Exchange Commission on September 29, 2008</p>

<p class=MsoNormal align=right style='text-align:right'>Registration No. 333-<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><br>
<br>
</p>

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  <p class=MsoNormal style='margin-bottom:.95pt'><b>&nbsp;</b></p>
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<p class=MsoNormal align=center style='text-align:center'><b>UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION</b><br>
Washington, D.C.&nbsp; 20549<br>
<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
<br>
</u>FORM S-8<br>
<br>
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933<br>
<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
<br>
</u><b><font size="5">MACY'S, INC.<br>
</font></b>(Exact Name of
Registrant as Specified in its Charter)<br>
<br>
</p>

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  <p class=MsoNormal align=center style='text-align:center'><b>Delaware</b><br>
  (State of incorporation)</p>
  </td>
  <td valign=top style='width:340px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal align=center style='text-align:center'><b>7 West Seventh Street</b><br>
    <b>Cincinnati</b><b>, Ohio&nbsp; 45202</b><br>
  <b>(513) 579-7000<br>
  </b>(Address of
  Principal Executive Offices)</p>
  </td>
  <td valign=top style='width:325px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal align=center style='text-align:center'><b>13-3324058<br>
  </b>(I.R.S. Employer Identification Number)</p>
  </td>
 </tr>
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<p class="MsoBodyText" align="center"><font size="5"><b>MACY'S, INC. PROFIT
SHARING 401(k) INVESTMENT PLAN<br>
</b></font>(Full title of the plan)<br>
<br>
Dennis J. Broderick, Esq.<br>
Senior Vice President, General Counsel, and Secretary<br>
Macy's, Inc.<br>
7 West Seventh Street<br>
Cincinnati, Ohio&nbsp; 45202<br>
(513) 579-7000<br>
(Name, Address and
Telephone Number, Including Area Code, of Agent for Service)</p>

<p class=MsoNormal align="center"><b>&nbsp;</b><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>

<p class=MsoBodyText align=left style='margin-left:9.0pt;text-align:left'><u><br>
</u>Indicate by check mark
whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company.&nbsp; See the definitions of &quot;large
accelerated filer,&quot; &quot;accelerated filer&quot; and &quot;smaller
reporting company&quot; in Rule 12b-2 of the Exchange Act.&nbsp; (Check one):</p>



<p class=MsoBodyText align=left style='margin-left:9.0pt;text-align:left'><u>X</u>&nbsp;&nbsp; Large accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;__&nbsp;
Accelerated filer<br>
__ &nbsp;Non-accelerated filer (Do not
check if a smaller reporting company)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; __&nbsp;
Smaller reporting company</p>



<p class=MsoNormal align=center style='text-align:center'><b>CALCULATION OF
REGISTRATION FEE</b></p>

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  </td>
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 <tr>
  <td width=311 valign=bottom style='width:233.25pt;border:1px solid #000000;
  padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p class=MsoNormal style='line-height:1.05pt'><br>
  <br>
  <br>
  </p>
  <p class=MsoNormal style='line-height:84%'><br>
  <br>
  Title of Securities to be Registered</p>
  </td>
  <td width=98 valign=top style='border:1px solid #000000; width:73.2pt;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>

  <p class=MsoNormal align=center style='text-align:center;line-height:84%'><br>
  <br>
  Amount<br>
  to be<br>
  Registered (1) (2)</p>
  </td>
  <td width=98 valign=top style='border:1px solid #000000; width:73.2pt;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>

  <p class=MsoNormal align=center style='text-align:center;line-height:84%'>Proposed<br>
  Maximum<br>
  Offering<br>
  Price per<br>
  Share (3)</p>
  </td>
  <td width=107 valign=top style='border:1px solid #000000; width:80.15pt;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>

  <p class=MsoNormal align=center style='text-align:center;line-height:84%'>Proposed<br>
  Maximum<br>
  Aggregate<br>
  Offering<br>
  Price (3)</p>
  </td>
  <td valign=top style='border:1px solid #000000; width:272px;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>

  <p class=MsoNormal align=center style='text-align:center;line-height:84%'><br>
  <br>
  <br>
  Amount of <br>
  Registration Fee </p>
  </td>
 </tr>
 <tr>
  <td width=311 valign=top style='width:233.25pt;border:1px solid #000000;
  padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p class=MsoNormal style='line-height:84%'><br>
  Common Stock, par value $0.01 per share </p>
  </td>
  <td width=98 valign=top style='border:1px solid #000000; width:73.2pt;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p class=MsoNormal align=center style='text-align:center;line-height:84%'><br>
  6,000,000 shares</p>
  </td>
  <td width=98 valign=top style='border:1px solid #000000; width:73.2pt;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p class=MsoNormal align=center style='text-align:center;line-height:84%'><br>
  $17.93</p>
  </td>
  <td width=107 valign=top style='border:1px solid #000000; width:80.15pt;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p class=MsoNormal align=center style='text-align:center;line-height:84%'><br>
  $107,580,000</p>
  </td>
  <td valign=top style='border:1px solid #000000; width:272px;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p class=MsoNormal align=center style='text-align:center;line-height:84%'><br>
  $4,227.89</p>
  </td>
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  </td>
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<p class=MsoNormal><br>
(1)&nbsp; Represents maximum number of shares of common stock, par value $0.01 per
share (&quot;Common Stock&quot;), of Macy's, Inc. issuable pursuant to the Macy's,
Inc. Profit Sharing 401(k) Investment Plan (the &quot;Plan&quot;) being
registered hereon.</p>

<p class=MsoNormal><br>
(2)&nbsp; Pursuant to Rule 416(a) of the Securities Act of
1933, this Registration Statement also covers an indeterminate number of shares
that may become issuable under the Plan as a result of a stock split, stock
dividend or similar adjustment of the outstanding Common Stock and, pursuant to
Rule 416(c) of the Securities Act, this Registration Statement also covers an
indeterminate amount of interests to be offered or sold pursuant to the Plan.</p>

<p class=MsoNormal><br>
(3)&nbsp; Estimated solely for calculating the amount of the registration fee in
accordance with paragraphs (c) and (h) of Rule 457
under the Securities Act on the basis of $17.93 per share, which was the
average of the high and low prices of the Common Stock as reported on the New
York Stock Exchange - Composite Tape on September 24, 2008, a date within five
(5) business days prior to filing. <br>
<br>
</p>

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  <h4 align="center">Explanatory Note</h4>
  </td>
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  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Macy's, Inc., a Delaware corporation (formerly known as
  Federated Department Stores, Inc.) (&quot;Macy's&quot; or the &quot;Company&quot;)
  hereby files this Registration Statement on Form S-8 with the Securities and
  Exchange Commission (the &quot;Commission&quot;) to register additional
  securities of the same class as other securities for which a previously filed
  registration statement on Form S-8 relating to the Plan is effective.&nbsp; </p>

  <p class=MsoNormal>Pursuant to General Instruction E to Form S-8, this
  Registration Statement incorporates by reference the content of the Registration
  Statement on Form S-8 (Registration No. 333-133080) filed by the Company on April
  7, 2006 with respect to the Plan and Registration Statement on Form S-8
  (Registration No. 333-104017) filed by the Company on March 25, 2003 with
  respect to the Plan, including all attachments and exhibits thereto, with the
  exception of Items 3, 6, 8 and 9 of Part II of such prior registration
  statements, each of which is amended and restated in its entirety herein.</p>
  </td>
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  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
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  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
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  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal align=center style='text-align:center'><b>PART II<br>
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>Item 3.&nbsp; Incorporation of Documents by Reference.</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents,
  which the Company has filed with the Commission, are incorporated by
  reference into this Registration Statement:</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:11.25pt'>
  <td width=67 valign=top style='width:.7in;padding:0in 5.4pt 0in 5.4pt;
  height:11.25pt'>
  <p class=MsoFooter>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)</p>
  </td>
  <td colspan=3 valign=top style='width:881px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>the Company's Annual Report on Form 10-K for the fiscal
  year ended February 2, 2008;</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:11.25pt'>
  <td width=67 valign=top style='width:.7in;padding:0in 5.4pt 0in 5.4pt;
  height:11.25pt'>

  </td>
  <td colspan=3 valign=top style='width:881px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:11.25pt'>
  <td width=67 valign=top style='width:.7in;padding:0in 5.4pt 0in 5.4pt;
  height:11.25pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)</p>
  </td>
  <td colspan=3 valign=top style='width:881px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>the Plan's Annual Report on Form 11-K for the year ended
  December 31, 2007; </p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:11.25pt'>
  <td width=67 valign=top style='width:.7in;padding:0in 5.4pt 0in 5.4pt;
  height:11.25pt'>

  </td>
  <td colspan=3 valign=top style='width:881px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:11.25pt'>
  <td width=67 valign=top style='width:.7in;padding:0in 5.4pt 0in 5.4pt;
  height:11.25pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)</p>
  </td>
  <td colspan=3 valign=top style='width:881px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>the Company's Quarterly Reports on Form 10-Q for the
  quarterly periods ended May 3, 2008 and August 2, 2008;</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:11.25pt'>
  <td width=67 valign=top style='width:.7in;padding:0in 5.4pt 0in 5.4pt;
  height:11.25pt'>

  </td>
  <td colspan=3 valign=top style='width:881px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:11.25pt'>
  <td width=67 valign=top style='width:.7in;padding:0in 5.4pt 0in 5.4pt;
  height:11.25pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)</p>
  </td>
  <td colspan=3 valign=top style='width:881px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>the Company's Current Reports on
  Form 8-K filed with the Commission on February 12, 2008; March 27, 2008;
  April 22, 2008; May 20, 2008; June 24, 2008; and June 26, 2008; and</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:11.25pt'>
  <td width=67 valign=top style='width:.7in;padding:0in 5.4pt 0in 5.4pt;
  height:11.25pt'>

  </td>
  <td colspan=3 valign=top style='width:881px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:11.25pt'>
  <td width=67 valign=top style='width:.7in;padding:0in 5.4pt 0in 5.4pt;
  height:11.25pt'>
  <p class=MsoNormal align=center style='text-align:center'>(e)</p>
  </td>
  <td colspan=3 valign=top style='width:881px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>the description of the Company's Common Stock contained in
  a Registration Statement on Form 8-A (File No. 001-13536), filed with the
  Commission on December 12, 1994 and any subsequent
  amendment(s) or report(s) filed for the purpose of updating such description.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>In addition, all documents subsequently filed by the
  Company and the Plan pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities
  Exchange Act of 1934 prior to the filing of a post-effective amendment which
  indicates that all securities offered hereby have been sold or which
  deregisters all such securities then remaining unsold shall be deemed to be
  incorporated by reference in this Registration Statement and to be a part
  hereof from the date of filing of such documents.&nbsp; Any statement contained in
  any document incorporated or deemed to be incorporated by reference herein
  will be deemed to be modified or superseded for purposes of this Registration
  Statement to the extent that a statement contained herein or in any other
  subsequently filed document which also is or is deemed to be incorporated by
  reference herein modifies or supersedes such statement.&nbsp; Any such statement
  so modified or superseded will not be deemed, except as modified or
  superseded, to constitute a part of this Registration Statement.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>Item 6.&nbsp; Indemnification of Directors and Officers.</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company's certificate of
  incorporation provides, as do the charters of many other publicly held
  companies, that the personal liability of directors of the Company to the
  Company is eliminated to the maximum extent permitted by Delaware law. The
  Company's certificate of incorporation and by-laws provide for the
  indemnification of the directors, officers, employees, and agents of the
  Company and its subsidiaries to the full extent permitted by Delaware law from time to time and, in the case of the by-laws, for various procedures
  relating thereto. Certain provisions of the Company's certificate of
  incorporation protect the Company's directors against personal liability for
  monetary damages resulting from breaches of their fiduciary duty of care. The
  Company's certificate of incorporation absolves directors of liability for
  negligence in the performance of their duties, including gross negligence.
  However, the Company's directors remain liable for breaches of their duty of
  loyalty to the Company and its stockholders, as well as for acts or omissions
  not in good faith or which involve intentional misconduct or a knowing
  violation of law and transactions from which a director derives improper
  personal benefit. The Company's certificate of incorporation also does not
  absolve directors of liability under Section 174 of the General Corporation
  Law of the State of Delaware, which makes directors personally liable for
  unlawful dividends or unlawful stock repurchases or redemptions in certain
  circumstances and expressly sets forth a negligence standard with respect to
  such liability.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Delaware law,
  directors, officers, employees, and other individuals may be indemnified
  against expenses (including attorneys' fees), judgments, fines, and amounts
  paid in settlement in connection with specified actions, suits, or
  proceedings, whether civil, criminal, administrative, or investigative (other
  than an action by or in the right of the corporation -- a &quot;derivative
  action&quot;) if they acted in good faith and in a manner they reasonably
  believed to be in or not opposed to the best interests of the corporation
  and, with respect to any criminal action or proceeding, had no reasonable
  cause to believe their conduct was unlawful. A similar standard of conduct is
  applicable in the case of a derivative action, except that indemnification
  only extends to expenses (including attorneys' fees) incurred in connection
  with defense or settlement of such an action and Delaware law requires court
  approval before there can be any indemnification of expenses where the person
  seeking indemnification has been found liable to the corporation. </p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company's certificate of
  incorporation provides, among other things, that each person who was or is
  made a party to, or is threatened to be made a party to, or is involved in,
  any action, suit, or proceeding by reason of the fact that he or she is or
  was a director or officer of the Company (or was serving at the request of
  the Company as a director, officer, employee, or agent for another entity),
  will be indemnified and held harmless by the Company to the full extent
  authorized by Delaware law against all expense, liability, or loss (including
  attorneys' fees, judgments, fines, ERISA excise taxes or penalties, and
  amounts to be paid in settlement) reasonably incurred by such person in
  connection therewith. The rights conferred thereby will be deemed to be
  contract rights and will include the right to be paid by the Company for the
  expenses incurred in defending the proceedings specified above in advance of
  their final disposition.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company's by-laws
  provide for, among other things, (1) the indemnification by the Company of
  its directors and officers to the extent described above, (2) the advancement
  of attorneys' fees and other expenses, and (3) the establishment, upon
  approval by the board of directors, of trusts or other funding mechanisms to
  fund the Company's indemnification obligations.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As authorized by its
  certificate of incorporation, the Company has entered into indemnification
  agreements with each of its directors and officers. These indemnification
  agreements provide for, among other things, (1) the indemnification by the
  Company of the indemnitees thereunder to the extent described above, (2) the
  advancement of attorneys' fees and other expenses, and (3) the establishment,
  upon approval by the Company's board of directors, of trusts or other funding
  mechanisms to fund the Company's indemnification obligations thereunder.
  &nbsp;&nbsp;The Company also maintains insurance for officers and directors
  against certain liabilities, including liabilities under the Securities
  Act.&nbsp; The effect of this insurance is to indemnify any officer or
  director of the Company against expenses, including, without limitation, attorneys'
  fees, judgments, fines and amounts paid in settlement, incurred by an officer
  or director upon a determination that such person acted in good faith.&nbsp;
  The premiums for such insurance are paid by the Company.</p>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>Item 8.&nbsp; Exhibits</b></p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.1</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter>Certificate of Incorporation of the Company (incorporated herein
  by reference to Exhibit 3.1 to the Company's Annual Report on Form 10-K (File
  No. 001-13536) for the fiscal year ended January 28, 1995).</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.1.1</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Certificate of Amendment of Certificate of Incorporation of
  the Company (incorporated herein by reference to Exhibit 3.1.2 to the Company's
  Annual Report on Form 10-K (File No. 001-13536) for the fiscal year ended
  February 3, 2007).</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.1.2</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Amended and Restated Article First of the Certificate of
  Incorporation of the Company (incorporated herein by reference to Exhibit
  3.1.4 to the Company's Quarterly Report on Form 10-Q (File No. 001-13536)
  filed June 11, 2007).</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.1.3</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Amended and Restated Article Seventh to the Certificate of
  Incorporation of the Company (incorporated herein by reference to Exhibit
  3.1.1 to the Company's Annual Report on Form 10-K (File No. 001-13536) for
  the fiscal year ended February 2, 2008).</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.2</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>By-Laws of the Company (incorporated herein by reference
  to Exhibit 3.2 to the Company's Annual Report on Form 10-K (File No.
  001-13536) for the fiscal year ended February 2, 2008).</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.3</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Macy's, Inc. Profit Sharing 401(k) Investment Plan
  (incorporated herein by reference to Exhibit 10.2 to the Company's Quarterly
  Report on Form 10-Q (File No. 001-13536) filed September 8, 2008).</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5.1</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Opinion of Counsel</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp; 23.1</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Consents of KPMG LLP</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp; 23.2</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Consent of Counsel (included in Exhibit 5.1)</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp; 24.1</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Powers of Attorney</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>The Company will submit or has submitted the Plan and any
  amendments thereto to the Internal Revenue Service (&quot;IRS&quot;) in a
  timely manner and has made or will make all changes required by the IRS in
  order to qualify the Plan under Section 401(a) of the Internal Revenue Code.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b>Item 9.&nbsp; Undertakings</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=4 valign=top style='width:966px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A.</p>
  </td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>The Company hereby undertakes:</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='height:3.3pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.3pt'>

  </td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.3pt'>

  </td>
  <td valign=top style='width:807px;height:3.3pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>
  <p class=MsoNormal>(1)</p>
  </td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>To file, during any period in which offers or sales are
  being made, a post-effective amendment to this Registration Statement: (i) to
  include any prospectus required by Section 10(a)(3) of the Securities Act of
  1933; (ii) to reflect in the prospectus any facts or events arising after the
  effective date of the Registration Statement (or the most recent
  post-effective amendment thereof) which, individually or in the aggregate,
  represent a fundamental change in the information set forth in the
  Registration Statement.&nbsp; Notwithstanding the foregoing, any increase or
  decrease in volume of securities offered (if the total dollar value of
  securities offered would not exceed that which was registered) and any
  deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant
  to Rule 424(b) if, in the aggregate, the changes in volume and price
  represent no more than 20 percent change in the maximum aggregate offering
  price set forth in the &quot;Calculation of Registration Fee&quot; table in
  the effective Registration Statement; and &nbsp;(iii) to include any material information with respect to
  the plan of distribution not previously disclosed in the Registration Statement
  or any material change to such information in the Registration Statement.</p>
  </td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  &nbsp;</td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>
  &nbsp;</td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>
  <p class=MsoNormal>(2)</p>
  </td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>That, for the purpose of determining any liability under
  the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and
  the offering of such securities at that time shall be deemed to be the
  initial <i>bona fide</i> offering thereof.</p>
  </td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  &nbsp;</td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>
  &nbsp;</td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>
  <p class=MsoNormal>(3)</p>
  </td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>To remove from registration by means of a post-effective
  amendment any of the securities being registered which remain unsold at the
  termination of the offering.</p>
  </td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  &nbsp;</td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>
  &nbsp;</td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B.</p>
  </td>
  <td colspan=2 valign=top style='width:874px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>The Company hereby undertakes that, for purposes of
  determining any liability under the Securities Act, each filing of the
  Company's annual report pursuant to Section 13(a) or Section 15(d) of the
  Exchange Act (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Exchange Act) that is
  incorporated by reference in the Registration Statement shall be deemed to be
  a new registration statement relating to the securities offered therein, and
  the offering of such securities at that time shall be deemed to be the
  initial <i>bona fide</i> offering thereof.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>
  &nbsp;</td>
  <td colspan=2 valign=top style='width:874px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td width=48 valign=top style='width:.5in;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td valign=top style='width:807px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C.</p>
  </td>
  <td colspan=2 valign=top style='width:874px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Insofar as indemnification for liabilities arising under
  the Securities Act may be permitted to directors, officers, and controlling
  persons of the Company pursuant to the foregoing provisions, or otherwise,
  the Company has been advised that in the opinion of the Commission such
  indemnification is against public policy as expressed in the Securities Act
  and is, therefore, unenforceable.&nbsp; In the event that a claim for
  indemnification against such liabilities (other than the payment by the
  Company of expenses incurred or paid by a director, officer, or controlling
  person of the Company in the successful defense of any action, suit or
  proceeding) is asserted by such director, officer, or controlling person in
  connection with the securities being registered, the Company will, unless in
  the opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether
  such indemnification by it is against public policy as expressed in the
  Securities Act and will be governed by the final adjudication of such issue.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'>

  </td>
  <td colspan=2 valign=top style='width:874px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt;
  height:3.2pt'><br
  clear=all style='page-break-before:always'>


  </td>
  <td colspan=2 valign=top style='width:874px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr height=0>
  <td width=67 style='border:none'></td>
  <td width=6 style='border:none'></td>
  <td width=48 style='border:none'></td>
  <td width=821 style='border:none'></td>
 </tr>
</table>

<br clear=all
style='page-break-before:always'>




<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='width:980px;border-collapse:collapse'>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td colspan=2 valign=top style='width:966px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal align=center style='text-align:center'><b>SIGNATURES<br>
&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td colspan=2 valign=top style='width:966px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td colspan=2 valign=top style='width:966px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter><i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant</i>.&nbsp;
  Pursuant to the requirements of the Securities Act of 1933, the Company
  certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form S-8 and has duly caused this Registration
  Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the City of Cincinnati, State of Ohio on September 29, 2008.<br>
&nbsp;</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td colspan=2 valign=top style='width:966px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.85pt'>
  <td valign=top style='width:393px;height:2.85pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:559px;height:2.85pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter>MACY'S, INC.<br>
&nbsp;</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:393px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:559px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:393px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:559px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter>By:&nbsp;&nbsp;<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/ Dennis J. Broderick&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:393px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:559px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter><i>Dennis J. Broderick</i></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:393px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:559px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter><i>Senior Vice President, General Counsel and Secretary</i></p>
  </td>
 </tr>
</table>





<br clear=all
style='page-break-before:auto'>




<p class=MsoNormal style='text-indent:22.3pt'>Pursuant to the requirements of
the Securities Act of 1933, this Registration Statement has been signed below
by the following persons in the capacities indicated as of the 29th day of
September, 2008.</p>



<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='margin-left:.4pt;border-collapse:collapse' width="979">
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal align=center style='text-align:center'><b><u>Signature</u></b></p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal align=center style='text-align:center'><b><u>Title</u></b></p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>

  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>

  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Terry L. Lundgren</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoFooter>Chairman of the Board, President, Chief Executive Officer
  and Director<br>
  &nbsp;&nbsp;&nbsp;(principal executive officer)</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  &nbsp;</td>
  <td valign=top style='width:40px;padding:0in; '>

  &nbsp;</td>
  <td valign=top style='width:574px;padding:0in; '>
  &nbsp;</td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>

  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Karen M. Hoguet</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal>Executive Vice President and Chief Financial Officer</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  &nbsp;</td>
  <td valign=top style='width:40px;padding:0in; '>

  &nbsp;</td>
  <td valign=top style='width:574px;padding:0in; '>
  &nbsp;</td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>

  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Joel A. Belsky</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal>Vice President and Controller<br>
  &nbsp;&nbsp;&nbsp;(principal accounting officer)</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp; Stephen F. Bollenbach</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoFooter>Director</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></p>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deirdre P. Connelly</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoFooter>Director</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Meyer Feldberg</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoFooter>Director</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sara Levinson</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal>Director</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>

  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  &nbsp;</td>
  <td valign=top style='width:40px;padding:0in; '>

  &nbsp;</td>
  <td valign=top style='width:574px;padding:0in; '>
  &nbsp;</td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoFooter><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Joseph Neubauer</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal>Director</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Joseph A. Pichler</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal>Director</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Joyce M. Roch&#233;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal>Director</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp; Karl M. von der Heyden</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal>Director</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Craig E. Weatherup</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal>Director</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal>&nbsp;</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:365px;padding:0in; '>
  <p class=MsoNormal><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
  </u>&nbsp;&nbsp;&nbsp; Marna C. Whittington</p>
  </td>
  <td valign=top style='width:40px;padding:0in; '>

  </td>
  <td valign=top style='width:574px;padding:0in; '>
  <p class=MsoNormal>Director</p>
  </td>
 </tr>
</table>

<p class=MsoNormal style='margin-left:.3in;text-indent:-.3in'><br>
*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, by signing his name hereto,
does sign and execute this Registration Statement pursuant to Powers of
Attorney executed by the above-named persons.</p>



<br clear=all
style='page-break-before:auto'>




<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='width:978px;border-collapse:collapse'>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:392px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:558px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter>By:&nbsp;&nbsp;<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/ Dennis J. Broderick&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:392px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:558px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter><i>Dennis J. Broderick,</i></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:392px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:558px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter><i>Attorney-in-Fact</i></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:392px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:558px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter><i>&nbsp;</i></p>
  </td>
 </tr>
</table>



<p class=MsoNormal style='text-indent:22.3pt'>Macy's, Inc. Profit Sharing
401(k) Investment Plan.&nbsp; Pursuant to the requirements of the Securities Act of
1933, the plan administrator has duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Cincinnati, State of Ohio on September 29, 2008.</p>



<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='width:975px;border-collapse:collapse'>
 <tr style='page-break-inside:avoid;height:2.85pt'>
  <td valign=top style='width:390px;height:2.85pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:557px;height:2.85pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter>MACY'S, INC. PROFIT SHARING 401(k) INVESTMENT PLAN<br>
&nbsp;</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:390px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:557px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:390px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:557px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter>By:&nbsp;&nbsp;<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/ Dennis J. Broderick&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:390px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:557px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter><i>Dennis J. Broderick</i></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:390px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:557px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoFooter><i>Senior Vice President, General Counsel and Secretary,
  Macy's, Inc.</i></p>
  </td>
 </tr>
</table>



<p class=MsoBodyText>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </p>





<br clear=all
style='page-break-before:always'>




<p class=MsoNormal align=center style='text-align:center'>&nbsp;<u>INDEX TO EXHIBITS</u></p>





<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='width:975px;border-collapse:collapse'>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><u><br>
  <br>
  Exhibit No.</u></p>
  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoFooter align=center style='text-align:center'><u><br>
  <br>
  Exhibit</u></p>
  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal align=center style='text-align:center'>Sequentially<br>
  Numbered<u><br>
  &nbsp;&nbsp;Page&nbsp;&nbsp;</u></p>
  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  &nbsp;</td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  &nbsp;</td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.1</p>
  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoFooter>Certificate of Incorporation of the Company (incorporated
  herein by reference to Exhibit 3.1 to the Company's Annual Report on Form
  10-K (File No. 001-13536) for the fiscal year ended January 28, 1995).<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.1.1</p>
  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>Certificate of Amendment of Certificate of Incorporation
  of the Company (incorporated herein by reference to Exhibit 3.1.2 to the
  Company's Annual Report on Form 10-K (File No. 001-13536) for the fiscal year
  ended February 3, 2007).<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.1.2</p>
  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>Amended and Restated Article First of the Certificate of
  Incorporation of the Company (incorporated herein by reference to Exhibit
  3.1.4 to the Company's Quarterly Report on Form 10-Q (File No. 001-13536)
  filed June 11, 2007).<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.1.3</p>
  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>Amended and Restated Article Seventh to the Certificate of
  Incorporation of the Company (incorporated herein by reference to Exhibit
  3.1.1 to the Company's Annual Report on Form 10-K (File No. 001-13536) for
  the fiscal year ended February 2, 2008).<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.2</p>
  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>By-Laws of the Company (incorporated herein by reference
  to Exhibit 3.2 to the Company's Annual Report on Form 10-K (File No.
  001-13536) for the fiscal year ended February 2, 2008).<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.3</p>
  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>Macy's, Inc. Profit Sharing 401(k) Investment Plan
  (incorporated herein by reference to Exhibit 10.2 to the Company's Quarterly
  Report on Form 10-Q (File No. 001-13536) filed September 8, 2008).<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5.1</p>
  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>Opinion of Counsel<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp; 23.1</p>
  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>Consents of KPMG LLP<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:386px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=510 valign=top style='width:382.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
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  <p class=MsoNormal>Consent of Counsel (included in Exhibit 5.1)<br>
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  <p class=MsoNormal>Powers of Attorney</p>
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{"company-data": {"conformed-name": "Macy's, Inc.", "cik": "0000794367", "assigned-sic": "5311", "irs-number": "133324058", "state-of-incorporation": "DE", "fiscal-year-end": "0128"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-153719", "film-number": "081093787"}, "business-address": {"street1": "7 WEST SEVENTH STREET", "city": "CINCINNATI", "state": "OH", "zip": "45202", "phone": "5135797000"}, "mail-address": {"street1": "7 W SEVENTH ST", "city": "CINCINNATI", "state": "OH", "zip": "45202"}, "former-company": [{"former-conformed-name": "FEDERATED DEPARTMENT STORES INC /DE/", "date-changed": "19950307"}, {"former-conformed-name": "R H MACY & CO INC", "date-changed": "19950307"}, {"former-conformed-name": "MACY ACQUIRING CORP", "date-changed": "19861124"}]}
As filed with the Securities and Exchange Commission on June ___, 2000
As filed with the Securities and Exchange Commission on September 29, 2008
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
MACY'S, INC.
(Exact Name of
Registrant as Specified in its Charter)
Delaware
(State of incorporation)
7 West Seventh Street
Cincinnati
, Ohio  45202
(513) 579-7000
(Address of
  Principal Executive Offices)
13-3324058
(I.R.S. Employer Identification Number)
MACY'S, INC. PROFIT
SHARING 401(k) INVESTMENT PLAN
(Full title of the plan)
Dennis J. Broderick, Esq.
Senior Vice President, General Counsel, and Secretary
Macy's, Inc.
7 West Seventh Street
Cincinnati, Ohio  45202
(513) 579-7000
(Name, Address and
Telephone Number, Including Area Code, of Agent for Service)
Indicate by check mark
whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company.  See the definitions of "large
accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act.  (Check one):
X
Large accelerated filer                                                                                                            __ 
Accelerated filer
__  Non-accelerated filer (Do not
check if a smaller reporting company)                                       __ 
Smaller reporting company
CALCULATION OF
REGISTRATION FEE
Title of Securities to be Registered
Amount
to be
Registered (1) (2)
Proposed
Maximum
Offering
Price per
Share (3)
Proposed
Maximum
Aggregate
Offering
Price (3)
Amount of
Registration Fee
Common Stock, par value $0.01 per share
6,000,000 shares
$17.93
$107,580,000
$4,227.89
(1)  Represents maximum number of shares of common stock, par value $0.01 per
share ("Common Stock"), of Macy's, Inc. issuable pursuant to the Macy's,
Inc. Profit Sharing 401(k) Investment Plan (the "Plan") being
registered hereon.
(2)  Pursuant to Rule 416(a) of the Securities Act of
1933, this Registration Statement also covers an indeterminate number of shares
that may become issuable under the Plan as a result of a stock split, stock
dividend or similar adjustment of the outstanding Common Stock and, pursuant to
Rule 416(c) of the Securities Act, this Registration Statement also covers an
indeterminate amount of interests to be offered or sold pursuant to the Plan.
(3)  Estimated solely for calculating the amount of the registration fee in
accordance with paragraphs (c) and (h) of Rule 457
under the Securities Act on the basis of $17.93 per share, which was the
average of the high and low prices of the Common Stock as reported on the New
York Stock Exchange - Composite Tape on September 24, 2008, a date within five
(5) business days prior to filing.
Explanatory Note
Macy's, Inc., a Delaware corporation (formerly known as
  Federated Department Stores, Inc.) ("Macy's" or the "Company")
  hereby files this Registration Statement on Form S-8 with the Securities and
  Exchange Commission (the "Commission") to register additional
  securities of the same class as other securities for which a previously filed
  registration statement on Form S-8 relating to the Plan is effective.
Pursuant to General Instruction E to Form S-8, this
  Registration Statement incorporates by reference the content of the Registration
  Statement on Form S-8 (Registration No. 333-133080) filed by the Company on April
  7, 2006 with respect to the Plan and Registration Statement on Form S-8
  (Registration No. 333-104017) filed by the Company on March 25, 2003 with
  respect to the Plan, including all attachments and exhibits thereto, with the
  exception of Items 3, 6, 8 and 9 of Part II of such prior registration
  statements, each of which is amended and restated in its entirety herein.
PART II
INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents by Reference.
The following documents,
  which the Company has filed with the Commission, are incorporated by
  reference into this Registration Statement:
(a)
the Company's Annual Report on Form 10-K for the fiscal
  year ended February 2, 2008;
(b)
the Plan's Annual Report on Form 11-K for the year ended
  December 31, 2007;
(c)
the Company's Quarterly Reports on Form 10-Q for the
  quarterly periods ended May 3, 2008 and August 2, 2008;
(d)
the Company's Current Reports on
  Form 8-K filed with the Commission on February 12, 2008; March 27, 2008;
  April 22, 2008; May 20, 2008; June 24, 2008; and June 26, 2008; and
(e)
the description of the Company's Common Stock contained in
  a Registration Statement on Form 8-A (File No. 001-13536), filed with the
  Commission on December 12, 1994 and any subsequent
  amendment(s) or report(s) filed for the purpose of updating such description.
In addition, all documents subsequently filed by the
  Company and the Plan pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities
  Exchange Act of 1934 prior to the filing of a post-effective amendment which
  indicates that all securities offered hereby have been sold or which
  deregisters all such securities then remaining unsold shall be deemed to be
  incorporated by reference in this Registration Statement and to be a part
  hereof from the date of filing of such documents.  Any statement contained in
  any document incorporated or deemed to be incorporated by reference herein
  will be deemed to be modified or superseded for purposes of this Registration
  Statement to the extent that a statement contained herein or in any other
  subsequently filed document which also is or is deemed to be incorporated by
  reference herein modifies or supersedes such statement.  Any such statement
  so modified or superseded will not be deemed, except as modified or
  superseded, to constitute a part of this Registration Statement.
Item 6.  Indemnification of Directors and Officers.
The Company's certificate of
  incorporation provides, as do the charters of many other publicly held
  companies, that the personal liability of directors of the Company to the
  Company is eliminated to the maximum extent permitted by Delaware law. The
  Company's certificate of incorporation and by-laws provide for the
  indemnification of the directors, officers, employees, and agents of the
  Company and its subsidiaries to the full extent permitted by Delaware law from time to time and, in the case of the by-laws, for various procedures
  relating thereto. Certain provisions of the Company's certificate of
  incorporation protect the Company's directors against personal liability for
  monetary damages resulting from breaches of their fiduciary duty of care. The
  Company's certificate of incorporation absolves directors of liability for
  negligence in the performance of their duties, including gross negligence.
  However, the Company's directors remain liable for breaches of their duty of
  loyalty to the Company and its stockholders, as well as for acts or omissions
  not in good faith or which involve intentional misconduct or a knowing
  violation of law and transactions from which a director derives improper
  personal benefit. The Company's certificate of incorporation also does not
  absolve directors of liability under Section 174 of the General Corporation
  Law of the State of Delaware, which makes directors personally liable for
  unlawful dividends or unlawful stock repurchases or redemptions in certain
  circumstances and expressly sets forth a negligence standard with respect to
  such liability.
Under Delaware law,
  directors, officers, employees, and other individuals may be indemnified
  against expenses (including attorneys' fees), judgments, fines, and amounts
  paid in settlement in connection with specified actions, suits, or
  proceedings, whether civil, criminal, administrative, or investigative (other
  than an action by or in the right of the corporation -- a "derivative
  action") if they acted in good faith and in a manner they reasonably
  believed to be in or not opposed to the best interests of the corporation
  and, with respect to any criminal action or proceeding, had no reasonable
  cause to believe their conduct was unlawful. A similar standard of conduct is
  applicable in the case of a derivative action, except that indemnification
  only extends to expenses (including attorneys' fees) incurred in connection
  with defense or settlement of such an action and Delaware law requires court
  approval before there can be any indemnification of expenses where the person
  seeking indemnification has been found liable to the corporation.
The Company's certificate of
  incorporation provides, among other things, that each person who was or is
  made a party to, or is threatened to be made a party to, or is involved in,
  any action, suit, or proceeding by reason of the fact that he or she is or
  was a director or officer of the Company (or was serving at the request of
  the Company as a director, officer, employee, or agent for another entity),
  will be indemnified and held harmless by the Company to the full extent
  authorized by Delaware law against all expense, liability, or loss (including
  attorneys' fees, judgments, fines, ERISA excise taxes or penalties, and
  amounts to be paid in settlement) reasonably incurred by such person in
  connection therewith. The rights conferred thereby will be deemed to be
  contract rights and will include the right to be paid by the Company for the
  expenses incurred in defending the proceedings specified above in advance of
  their final disposition.
The Company's by-laws
  provide for, among other things, (1) the indemnification by the Company of
  its directors and officers to the extent described above, (2) the advancement
  of attorneys' fees and other expenses, and (3) the establishment, upon
  approval by the board of directors, of trusts or other funding mechanisms to
  fund the Company's indemnification obligations.
As authorized by its
  certificate of incorporation, the Company has entered into indemnification
  agreements with each of its directors and officers. These indemnification
  agreements provide for, among other things, (1) the indemnification by the
  Company of the indemnitees thereunder to the extent described above, (2) the
  advancement of attorneys' fees and other expenses, and (3) the establishment,
  upon approval by the Company's board of directors, of trusts or other funding
  mechanisms to fund the Company's indemnification obligations thereunder.
    The Company also maintains insurance for officers and directors
  against certain liabilities, including liabilities under the Securities
  Act.  The effect of this insurance is to indemnify any officer or
  director of the Company against expenses, including, without limitation, attorneys'
  fees, judgments, fines and amounts paid in settlement, incurred by an officer
  or director upon a determination that such person acted in good faith. 
  The premiums for such insurance are paid by the Company.
Item 8.  Exhibits
4.1
Certificate of Incorporation of the Company (incorporated herein
  by reference to Exhibit 3.1 to the Company's Annual Report on Form 10-K (File
  No. 001-13536) for the fiscal year ended January 28, 1995).
4.1.1
Certificate of Amendment of Certificate of Incorporation of
  the Company (incorporated herein by reference to Exhibit 3.1.2 to the Company's
  Annual Report on Form 10-K (File No. 001-13536) for the fiscal year ended
  February 3, 2007).
4.1.2
Amended and Restated Article First of the Certificate of
  Incorporation of the Company (incorporated herein by reference to Exhibit
  3.1.4 to the Company's Quarterly Report on Form 10-Q (File No. 001-13536)
  filed June 11, 2007).
4.1.3
Amended and Restated Article Seventh to the Certificate of
  Incorporation of the Company (incorporated herein by reference to Exhibit
  3.1.1 to the Company's Annual Report on Form 10-K (File No. 001-13536) for
  the fiscal year ended February 2, 2008).
4.2
By-Laws of the Company (incorporated herein by reference
  to Exhibit 3.2 to the Company's Annual Report on Form 10-K (File No.
  001-13536) for the fiscal year ended February 2, 2008).
4.3
Macy's, Inc. Profit Sharing 401(k) Investment Plan
  (incorporated herein by reference to Exhibit 10.2 to the Company's Quarterly
  Report on Form 10-Q (File No. 001-13536) filed September 8, 2008).
5.1
Opinion of Counsel
23.1
Consents of KPMG LLP
23.2
Consent of Counsel (included in Exhibit 5.1)
24.1
Powers of Attorney
The Company will submit or has submitted the Plan and any
  amendments thereto to the Internal Revenue Service ("IRS") in a
  timely manner and has made or will make all changes required by the IRS in
  order to qualify the Plan under Section 401(a) of the Internal Revenue Code.
Item 9.  Undertakings
A.
The Company hereby undertakes:
(1)
To file, during any period in which offers or sales are
  being made, a post-effective amendment to this Registration Statement: (i) to
  include any prospectus required by Section 10(a)(3) of the Securities Act of
  1933; (ii) to reflect in the prospectus any facts or events arising after the
  effective date of the Registration Statement (or the most recent
  post-effective amendment thereof) which, individually or in the aggregate,
  represent a fundamental change in the information set forth in the
  Registration Statement.  Notwithstanding the foregoing, any increase or
  decrease in volume of securities offered (if the total dollar value of
  securities offered would not exceed that which was registered) and any
  deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant
  to Rule 424(b) if, in the aggregate, the changes in volume and price
  represent no more than 20 percent change in the maximum aggregate offering
  price set forth in the "Calculation of Registration Fee" table in
  the effective Registration Statement; and  (iii) to include any material information with respect to
  the plan of distribution not previously disclosed in the Registration Statement
  or any material change to such information in the Registration Statement.
(2)
That, for the purpose of determining any liability under
  the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and
  the offering of such securities at that time shall be deemed to be the
  initial
bona fide
offering thereof.
(3)
To remove from registration by means of a post-effective
  amendment any of the securities being registered which remain unsold at the
  termination of the offering.
B.
The Company hereby undertakes that, for purposes of
  determining any liability under the Securities Act, each filing of the
  Company's annual report pursuant to Section 13(a) or Section 15(d) of the
  Exchange Act (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Exchange Act) that is
  incorporated by reference in the Registration Statement shall be deemed to be
  a new registration statement relating to the securities offered therein, and
  the offering of such securities at that time shall be deemed to be the
  initial
bona fide
offering thereof.
C.
Insofar as indemnification for liabilities arising under
  the Securities Act may be permitted to directors, officers, and controlling
  persons of the Company pursuant to the foregoing provisions, or otherwise,
  the Company has been advised that in the opinion of the Commission such
  indemnification is against public policy as expressed in the Securities Act
  and is, therefore, unenforceable.  In the event that a claim for
  indemnification against such liabilities (other than the payment by the
  Company of expenses incurred or paid by a director, officer, or controlling
  person of the Company in the successful defense of any action, suit or
  proceeding) is asserted by such director, officer, or controlling person in
  connection with the securities being registered, the Company will, unless in
  the opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether
  such indemnification by it is against public policy as expressed in the
  Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
The Registrant
. 
  Pursuant to the requirements of the Securities Act of 1933, the Company
  certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form S-8 and has duly caused this Registration
  Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the City of Cincinnati, State of Ohio on September 29, 2008.
MACY'S, INC.
By:
/s/ Dennis J. Broderick
Dennis J. Broderick
Senior Vice President, General Counsel and Secretary
Pursuant to the requirements of
the Securities Act of 1933, this Registration Statement has been signed below
by the following persons in the capacities indicated as of the 29th day of
September, 2008.
Signature
Title
*
Terry L. Lundgren
Chairman of the Board, President, Chief Executive Officer
  and Director
(principal executive officer)
*
Karen M. Hoguet
Executive Vice President and Chief Financial Officer
*
Joel A. Belsky
Vice President and Controller
(principal accounting officer)
*
Stephen F. Bollenbach
Director
*
Deirdre P. Connelly
Director
*
Meyer Feldberg
Director
*
Sara Levinson
Director
*
Joseph Neubauer
Director
*
Joseph A. Pichler
Director
*
Joyce M. Roché
Director
*
Karl M. von der Heyden
Director
*
Craig E. Weatherup
Director
*
Marna C. Whittington
Director
*     The undersigned, by signing his name hereto,
does sign and execute this Registration Statement pursuant to Powers of
Attorney executed by the above-named persons.
By:
/s/ Dennis J. Broderick
Dennis J. Broderick,
Attorney-in-Fact
Macy's, Inc. Profit Sharing
401(k) Investment Plan.  Pursuant to the requirements of the Securities Act of
1933, the plan administrator has duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Cincinnati, State of Ohio on September 29, 2008.
MACY'S, INC. PROFIT SHARING 401(k) INVESTMENT PLAN
By:
/s/ Dennis J. Broderick
Dennis J. Broderick
Senior Vice President, General Counsel and Secretary,
  Macy's, Inc.
INDEX TO EXHIBITS
Exhibit No.
Exhibit
Sequentially
Numbered
Page
4.1
Certificate of Incorporation of the Company (incorporated
  herein by reference to Exhibit 3.1 to the Company's Annual Report on Form
  10-K (File No. 001-13536) for the fiscal year ended January 28, 1995).
4.1.1
Certificate of Amendment of Certificate of Incorporation
  of the Company (incorporated herein by reference to Exhibit 3.1.2 to the
  Company's Annual Report on Form 10-K (File No. 001-13536) for the fiscal year
  ended February 3, 2007).
4.1.2
Amended and Restated Article First of the Certificate of
  Incorporation of the Company (incorporated herein by reference to Exhibit
  3.1.4 to the Company's Quarterly Report on Form 10-Q (File No. 001-13536)
  filed June 11, 2007).
4.1.3
Amended and Restated Article Seventh to the Certificate of
  Incorporation of the Company (incorporated herein by reference to Exhibit
  3.1.1 to the Company's Annual Report on Form 10-K (File No. 001-13536) for
  the fiscal year ended February 2, 2008).
4.2
By-Laws of the Company (incorporated herein by reference
  to Exhibit 3.2 to the Company's Annual Report on Form 10-K (File No.
  001-13536) for the fiscal year ended February 2, 2008).
4.3
Macy's, Inc. Profit Sharing 401(k) Investment Plan
  (incorporated herein by reference to Exhibit 10.2 to the Company's Quarterly
  Report on Form 10-Q (File No. 001-13536) filed September 8, 2008).
5.1
Opinion of Counsel
23.1
Consents of KPMG LLP
23.2
Consent of Counsel (included in Exhibit 5.1)
24.1
Powers of Attorney