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<title>AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON JUNE 4, 2004 </title>



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<p class=MsoNormal align=center style='text-align:center'><b>As Filed with the Securities and Exchange Commission on
April 7, 2006</b></p>

<p class=MsoNormal align=right style='text-align:right'><b>REGISTRATION NO. 333-</b></p>

<p class=MsoNormal align=center style='text-align:center'><b><br>
UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
  WASHINGTON, DC&nbsp; 20549</b><br>
_______________</p>

<p class=MsoTitle style='margin-bottom:6.0pt' align="center"><b>FORM S-8<br>
<br>
REGISTRATION STATEMENT<br>
UNDER<br>
THE SECURITIES ACT OF 1933<br>
_______________</b></p>

<p class=LargeTitle align="center"><b>FEDERATED DEPARTMENT STORES,
INC.</b></p>

<p class=MsoNormal align=center style='text-align:center'><b>(Exact Name of
Registrant as Specified in Its Charter)</b><b><br>
</b>_______________</p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse' width="923">
 <tr>
  <td valign=top style='width:496px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal align=center style='text-align:center;line-height:14.0pt'><b>DELAWARE</b></p>
  </td>
  <td valign=bottom style='width:399px;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</b></p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:496px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal align=center style='text-align:center;line-height:14.0pt'><b>(State of Incorporation)</b></p>
  </td>
  <td valign=top style='width:399px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal align=center style='text-align:center;line-height:14.0pt'><b>(I.R.S. Employer Identification No.)</b></p>
  </td>
 </tr>
</table>

<p class=MsoNormal align=center style='text-align:center'><br>
  <b>7 West Seventh Street</b><b>, Cincinnati, Ohio 45202</b><b><br>
(Address of Principal Executive Offices Including Zip Code)<br>
<br>
FEDERATED DEPARTMENT STORES, INC. EXECUTIVE DEFERRED COMPENSATION PLAN, AS
AMENDED<br>
(Full Title of the Plan)</b><b><br>
_______________</b></p>

<p class=MsoNormal align=center style='text-align:center'><b>Dennis J.
Broderick, Esq.<br>
Senior Vice President, General Counsel and Secretary<br>
Federated Department Stores, Inc.<br>
  Cincinnati, Ohio 45202<br>
(513) 579-7000<br>
(Name, Address and Telephone Number of Agent For Service)</b><b><br>
</b>_______________</p>

<p class=MsoBlockText align=center style='margin-bottom:0in;margin-bottom:.0001pt;
text-align:center'><b>CALCULATION
OF REGISTRATION FEE</b></p>

<table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0
 style='margin-left:.9pt;border-collapse:collapse;border:none'>
 <tr>
  <td width=204 valign=bottom style='width:153.0pt;border-top:double windowtext 1.5pt;
  border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoPlainText align=center style='text-align:center'><b>Title of Each Class of Securities<br>
  To Be Registered</b></p>
  </td>
  <td width=114 valign=bottom style='width:85.5pt;border-top:double windowtext 1.5pt;
  border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoPlainText align=center style='margin-right:-.9pt;text-align:center'><b>Amount To Be Registered (1)</b></p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;border-top:double windowtext 1.5pt;
  border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoPlainText align=center style='text-align:center'><b>Proposed Maximum Offering Price<br>
  Per Share (2)</b></p>
  </td>
  <td width=114 valign=bottom style='width:85.5pt;border-top:double windowtext 1.5pt;
  border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoPlainText align=center style='text-align:center'><b>Proposed Maximum Aggregate Offering Price (2)</b></p>
  </td>
  <td width=108 valign=bottom style='width:81.0pt;border-top:double windowtext 1.5pt;
  border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoPlainText align=center style='text-align:center'><b>Amount of <br>
  Registration Fee (2)</b></p>
  </td>
 </tr>
 <tr style='height:.2in'>
  <td width=204 style='width:153.0pt;border-top:none;border-left:none;
  border-bottom:double windowtext 1.5pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt;height:.2in'>
  <p class=MsoPlainText align=center style='margin-top:.3pt;margin-right:0in;
  margin-bottom:.3pt;margin-left:0in;text-align:center'>Common Stock, par value $.01 per share</p>
  </td>
  <td width=114 style='width:85.5pt;border-top:none;border-left:none;
  border-bottom:double windowtext 1.5pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt;height:.2in'>
  <p class=MsoPlainText align=center style='margin-top:.3pt;margin-right:-.9pt;
  margin-bottom:.3pt;margin-left:0in;text-align:center'>75,000 shares</p>
  </td>
  <td width=102 style='width:76.5pt;border-top:none;border-left:none;
  border-bottom:double windowtext 1.5pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt;height:.2in'>
  <p class=MsoPlainText align=center style='margin-top:.3pt;margin-right:8.1pt;
  margin-bottom:.3pt;margin-left:0in;text-align:center'>$72.45</p>
  </td>
  <td width=114 style='width:85.5pt;border-top:none;border-left:none;
  border-bottom:double windowtext 1.5pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt;height:.2in'>
  <p class=MsoPlainText align=center style='margin-top:.3pt;margin-right:8.1pt;
  margin-bottom:.3pt;margin-left:0in;text-align:center'>$5,433,750</p>
  </td>
  <td width=108 style='width:81.0pt;border:none;border-bottom:double windowtext 1.5pt;
  padding:0in 5.4pt 0in 5.4pt;height:.2in'>
  <p class=MsoPlainText align=center style='margin-top:.3pt;margin-right:8.1pt;
  margin-bottom:.3pt;margin-left:0in;text-align:center'>$581.41</p>
  </td>
 </tr>
</table>



<p class=MsoPlainText style='margin-left:.25in;text-indent:-.25in'>(1)&nbsp;&nbsp; Plus such indeterminate number of shares as may
be issued to prevent dilution resulting from stock splits, stock dividends or
similar transactions in accordance with Rule 416 under the Securities Act of
1933, as amended (the &quot;Securities Act&quot;).</p>

<p class=MsoPlainText style='margin-left:.25in;text-indent:-.25in'>(2)&nbsp;&nbsp; Estimated solely for calculating the amount of
the registration fee, pursuant to paragraphs (c) and (h) of Rule&nbsp;457 of
the General Rules and Regulations under the Securities Act, on the basis of the
average of the high and low sale prices of such securities on the New York
Stock Exchange on April&nbsp;3, 2006, a date within five business days prior to
filing.</p>

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

<p class="MsoTitle" align="center"><b>EXPLANATORY NOTE</b></p>

<p class=MsoBodyText>This Registration Statement on Form S-8 (this
&quot;Registration Statement&quot;) relating to the Federated Department
Stores, Inc. Executive Deferred Compensation Plan, as Amended (the
&quot;Plan&quot;), is being filed to register additional securities of the same
class as other securities for which a previously filed registration statement
on Form&nbsp;S-8 relating to the Plan is effective.</p>

<p class=MsoBodyText>Pursuant to General Instruction E of Form S-8, this
Registration Statement incorporates by reference the content of the
Registration Statement on Form S-8 (Registration No. 333-104204) filed by
Federated Department Stores, Inc. (&quot;Federated&quot; or the
&quot;Company&quot;) with the Securities and Exchange Commission (the &quot;SEC&quot;)
with respect to the Plan, including all attachments and exhibits thereto, with
the exception of Items 3, 6 and 9 of Part&nbsp;II of such prior registration
statement, each of which is amended and restated in its entirety herein.</p>

<p class=MsoTitle><b>PART II<br>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </b> </p>

<p class=MsoSubtitle>Item 3. Incorporation of Documents by Reference.</p>

<p class=MsoBodyText>The Company incorporates by reference the following SEC
filings into this registration statement:</p>

<p class=MsoListBullet>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Company's Annual Report on Form&nbsp;10-K for the fiscal year
ended January&nbsp;29, 2005;</p>

<p class=MsoListBullet>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Company's Quarterly Reports on Form 10-Q for the fiscal
quarters ended April&nbsp;30, 2005, July&nbsp;30, 2005 and October&nbsp;29,
2005;</p>

<p class=MsoListBullet>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Company's Current Reports on Form 8-K, filed on February 28,
2005, March 17, 2005, March 29, 2005, April 8, 2005, May 27, 2005, June 1,
2005, June 3, 2005, June 7, 2005, June 15, 2005, July 14, 2005, July 19, 2005,
July 19, 2005, August&nbsp;30, 2005, October&nbsp;7, 2005, October&nbsp;18,
2005, October&nbsp;24, 2005, March&nbsp;28, 2006, March&nbsp;30, 2006 and
March&nbsp;31, 2006; and</p>

<p class=MsoListBullet>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The description of the Company's Common Stock contained in the
Registration Statement on Form&nbsp;8-A, filed with the SEC on December 12,
1994 (File No. 001-13536), including any subsequently filed amendments and
reports updating such description.</p>

<p class=MsoBodyText>All documents filed by the Company and the Plan with the
SEC pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange
Act of 1934, as amended (the &quot;Exchange Act&quot;), subsequent to the date
of this Registration Statement and prior to the filing of a post-effective
amendment which indicates that all securities offered have been sold or which
deregisters all securities then remaining unsold, will be deemed to be
incorporated by reference in this Registration Statement and to be 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>

<p class=MsoSubtitle><b>Item 6. Indemnification of Directors and Officers.</b></p>

<p class=MsoBodyText>The following summary of the material provisions of the
Company's by-laws and certificate of incorporation relating to indemnification
of directors and officers, the Company's indemnification agreements with
officers and directors, insurance policies maintained by the Company in respect
of directors and officers and the Delaware General Corporation Law is not
intended to be exclusive and is qualified in its entirety by such by-laws,
certificate of incorporation, agreements, insurance policies and statutes.</p>

<p class=MsoBodyText>The Company's certificate of incorporation and by-laws
provide that the Company shall indemnify its officers and directors to the full
extent permitted by applicable law.&nbsp; Section 145 of the Delaware General
Corporation Law provides, in general, that each director and officer of a
corporation may be indemnified against expenses (including attorneys' fees),
judgments, fines and amounts paid in settlement actually and reasonably
incurred in connection with any threatened, pending or completed legal
proceedings in which he or she is involved by reason of the fact that he or she
is or was a director or officer, if he or she acted in good faith and in a
manner that he or she reasonably believed to be in or not opposed to the best
interests of the corporation, and, with respect to any criminal action or
proceeding, if he or she had no reasonable cause to believe that his or her
conduct was unlawful.&nbsp; If the legal proceeding, however, is by or in the right
of the corporation, the director or officer may not be indemnified in respect
of any claim, issue or matter as to which he or she has been adjudged to be
liable to the corporation unless a court determines otherwise.</p>

<p class=MsoBodyText>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>

<p class=MsoBodyText>Pursuant to separate indemnification agreements with the
Company, each officer and director of the Company is indemnified against all
liabilities relating to his or her position as an officer or director of the
Company, to the fullest extent permitted under applicable law.</p>

<p class=MsoSubtitle><b>Item 8. Exhibits.</b></p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
 <tr>
  <td width=97 valign=bottom style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='margin-bottom:3.0pt;text-align:center'><b>Exhibit
  <u>Number</u></b></p>
  </td>
  <td width=540 valign=bottom style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'><b><u>Description</u></b></p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>4.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Second Restated Certificate of
  Incorporation of the Company (incorporated by reference to Exhibit&nbsp;3.1
  to the Company's Annual Report on Form&nbsp;10-K for the fiscal year ended
  January&nbsp;28, 1995 (File No. 001-135361)).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>4.1.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Amended and Restated Article
  Seventh to the Certificate of Incorporation of the Company (incorporated by
  reference to Exhibit 4.2 to the Company's Registration Statement on
  Form&nbsp;S-8 in respect of the 1994 Stock Incentive Plan of The May
  Department Stores Company, filed on August&nbsp;30, 2005).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>4.2</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>By-Laws of the Company
  (incorporated by reference to Exhibit 4.3 to the Company's Registration
  Statement on Form S-8, filed on April 1, 2003).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>4.2.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Amended and Restated Sections
  28 and 29 of the By-Laws of the Company (incorporated by reference to Exhibit
  99.1 to the Company's Current Report on Form 8-K filed on July&nbsp;19,
  2005).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>5.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Opinion of Dennis J.
  Broderick.</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>23.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Consent of Independent
  Registered Public Accounting Firm.</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>23.2</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Consent of Dennis J. Broderick
  (included in Exhibit 5.1).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-right:21.1pt;text-align:right'>24.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>Powers of Attorney.</p>
  </td>
 </tr>
</table>



<p class=MsoSubtitle><b>Item 9. Undertakings.</b></p>

<p class=MsoBodyText>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company hereby undertakes:</p>

<p class=MsoBodyText>(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To file, during any period in which offers
or sales are being made, a post-effective amendment to this registration
statement:</p>

<p class=MsoBodyText2>(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To include any prospectus required by
Section&nbsp;10(a)(3) of the Securities Act;</p>

<p class=MsoBodyText2>(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To reflect in the prospectus any facts or
events arising after the effective date of this 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 SEC pursuant to
Rule&nbsp;424(b) if, in the aggregate, the changes in volume and price represent
no more than a 20% change in the maximum aggregate price set forth in the
&quot;Calculation of Registration Fee&quot; table in the effective registration
statement; and</p>

<p class=MsoBodyText2>(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 this
registration statement;</p>

<p class=MsoBodyText><i>provided</i>, <i>however</i>, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the registration statement is on Form&nbsp;S-3,
Form&nbsp;S-8 or Form&nbsp;F-3, and the information required to be included in
a post-effective amendment by those paragraphs is contained in periodic reports
filed with or furnished to the SEC by the Company pursuant to Section&nbsp;13
or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in
the registration statement.</p>

<p class=MsoBodyText>(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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>

<p class=MsoBodyText>(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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>

<p class=MsoBodyText>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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&nbsp;13(a) or
Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of
an employee benefit plan's annual report pursuant to Section&nbsp;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>

<p class=MsoBodyText>(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 SEC such
indemnification is against public policy as expressed in the Securities Act<b> </b>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>



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



<p class=MsoTitle align="center"><b>SIGNATURES</b></p>

<p class=MsoBodyText style='margin-bottom:6.0pt'><i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant</i>.&nbsp;
Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all
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 this 7<sup>th</sup>
day of April, 2006.</p>

<p class=MsoSignature>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;FEDERATED DEPARTMENT STORES, INC.</p>



<p class=MsoSignature style='margin-bottom:6.0pt' align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By:&nbsp;&nbsp;&nbsp; <u>/s/&nbsp; 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;&nbsp;&nbsp;&nbsp;&nbsp; </u><br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dennis J. Broderick<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Senior Vice President, General Counsel and <br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; Secretary</p>

<p class=MsoBodyText>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of
1933, this Registration Statement has been signed below by the following
persons in the capacities and on the date indicated.</p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
 <tr style='height:1.0pt'>
  <td width=247 valign=top style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:1.0pt'>
  <p class=MsoNormal align=center style='text-align:center'><b><u>Signature</u></b></p>
  </td>
  <td width=288 valign=top style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:1.0pt'>
  <p class=MsoNormal align=center style='text-align:center'><b><u>Title</u></b></p>
  </td>
  <td width=102 valign=top style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:1.0pt'>
  <p class=MsoNormal align=center style='text-align:center'><b><u>Date</u></b></p>
  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; </u></p>
  <p class=MsoNormal align=center style='text-align:center'>Terry J. Lundgren</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Chairman of the Board, President<br>
  and Chief Executive Officer, and Director<br>
  (Principal Executive Officer)</p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>April 7,
  2006<br>
  <br>
  </p>
  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; </u></p>
  <p class=MsoNormal align=center style='text-align:center'>Karen M. Hoguet</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='margin-top:3.0pt;text-align:center'>Executive Vice President<br>
  and Chief Financial Officer<br>
  (Principal Financial Officer)</p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>April 7,
  2006<br>
  <br>
  </p>
  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; </u></p>
  <p class=MsoNormal align=center style='text-align:center'>Joel A. Belsky</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Vice President and Controller<br>
  (Principal Accounting Officer)</p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>April 7,
  2006<br>
  <br>
  </p>
  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; <b>[*]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>
  <p class=MsoNormal align=center style='text-align:center'>Meyer Feldberg</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Director<br>
  <br>
  </p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>April 7,
  2006<br>
  <br>
  </p>
  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; <b>[*]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>
  <p class=MsoNormal align=center style='text-align:center'>Sara Levinson</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Director<br>
  <br>
  </p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>April 7,
  2006<br>
  <br>
  </p>
  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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;<b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>
  <p class=MsoNormal align=center style='text-align:center'>Joseph Neubauer</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Director<br>
  <br>
  </p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>

  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; <b>[*]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>
  <p class=MsoNormal align=center style='text-align:center'>Joseph A. Pichler</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Director<br>
  <br>
  </p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>April 7,
  2006<br>
  <br>
  </p>
  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; <b>[*]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>
  <p class=MsoNormal align=center style='text-align:center'>Joyce M. Roch&#233;</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Director<br>
  <br>
  </p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>April 7,
  2006<br>
  <br>
  </p>
  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; <b>[*]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>
  <p class=MsoNormal align=center style='text-align:center'>William P. Stiritz</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Director<br>
  <br>
  </p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>April 7,
  2006<br>
  <br>
  </p>
  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; <b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>
  <p class=MsoNormal align=center style='text-align:center'>Karl M. von der Heyden</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Director<br>
  <br>
  </p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>

  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; <b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>
  <p class=MsoNormal align=center style='text-align:center'>Craig E. Weatherup</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Director<br>
  <br>
  </p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>

  </td>
 </tr>
 <tr style='height:.4in'>
  <td width=247 valign=bottom style='width:185.4pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <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; <b>[*]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>
  <p class=MsoNormal align=center style='text-align:center'>Marna C. Whittington</p>
  </td>
  <td width=288 valign=bottom style='width:3.0in;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>Director<br>
  <br>
  </p>
  </td>
  <td width=102 valign=bottom style='width:76.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:.4in'>
  <p class=MsoNormal align=center style='text-align:center'>April 7,
  2006<br>
  <br>
  </p>
  </td>
 </tr>
</table>

<p class=MsoBodyText><br>
*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned, by signing his name hereto, does sign and
execute this Registration Statement on Form&nbsp;S&#8209;8 pursuant to the
Powers of Attorney executed by the above-named officers and directors and filed
herewith.</p>

<p class=MsoSignature style='text-indent:-3.25in'>Dated April 7, 2006&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Dated
April 7, 2006&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; By:&nbsp;
<u>/s/&nbsp; 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>
</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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dennis J. Broderick<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Attorney-in-Fact</p>

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

<p class=MsoTitle align="center"><b>EXHIBIT
INDEX&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b></p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
 <tr>
  <td width=97 valign=bottom style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='margin-bottom:3.0pt;text-align:center'><b>Exhibit
  <u>Number</u></b></p>
  </td>
  <td width=540 valign=bottom style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'><b><u>Description</u></b></p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>4.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Second Restated Certificate of
  Incorporation of the Company (incorporated by reference to Exhibit&nbsp;3.1
  to the Company's Annual Report on Form&nbsp;10-K for the fiscal year ended
  January&nbsp;28, 1995 (File No. 001-135361)).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>4.1.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Amended and Restated Article
  Seventh to the Certificate of Incorporation of the Company (incorporated by
  reference to Exhibit 4.2 to the Company's Registration Statement on
  Form&nbsp;S-8 in respect of the 1994 Stock Incentive Plan of The May
  Department Stores Company, filed on August&nbsp;30, 2005).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>4.2</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>By-Laws of the Company
  (incorporated by reference to Exhibit 4.3 to the Company's Registration
  Statement on Form S-8, filed on April 1, 2003).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>4.2.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Amended and Restated Sections
  28 and 29 of the By-Laws of the Company (incorporated by reference to Exhibit
  99.1 to the Company's Current Report on Form 8-K filed on July&nbsp;19,
  2005).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>5.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Opinion of Dennis J.
  Broderick.</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>23.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Consent of Independent
  Registered Public Accounting Firm.</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-top:0in;margin-right:21.1pt;
  margin-bottom:3.0pt;margin-left:0in;text-align:right'>23.2</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='margin-bottom:3.0pt'>Consent of Dennis J. Broderick
  (included in Exhibit 5.1).</p>
  </td>
 </tr>
 <tr>
  <td width=97 valign=top style='width:72.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=right style='margin-right:21.1pt;text-align:right'>24.1</p>
  </td>
  <td width=540 valign=top style='width:405.0pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal>Powers of Attorney.</p>
  </td>
 </tr>
</table>







</body>

</html>
[{"type": "S-8", "sequence": "1", "filename": "s8edcp47061.htm", "description": "FORM S-8", "secsgml_size_bytes": 49516}]
{"company-data": {"conformed-name": "FEDERATED DEPARTMENT STORES INC /DE/", "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": "333-133078", "film-number": "06747714"}, "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": "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 4, 2004
As Filed with the Securities and Exchange Commission on
April 7, 2006
REGISTRATION NO. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC  20549
_______________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
_______________
FEDERATED DEPARTMENT STORES,
INC.
(Exact Name of
Registrant as Specified in Its Charter)
_______________
DELAWARE
13-3324058
(State of Incorporation)
(I.R.S. Employer Identification No.)
7 West Seventh Street
, Cincinnati, Ohio 45202
(Address of Principal Executive Offices Including Zip Code)
FEDERATED DEPARTMENT STORES, INC. EXECUTIVE DEFERRED COMPENSATION PLAN, AS
AMENDED
(Full Title of the Plan)
_______________
Dennis J.
Broderick, Esq.
Senior Vice President, General Counsel and Secretary
Federated Department Stores, Inc.
Cincinnati, Ohio 45202
(513) 579-7000
(Name, Address and Telephone Number of Agent For Service)
_______________
CALCULATION
OF REGISTRATION FEE
Title of Each Class of Securities
To Be Registered
Amount To Be Registered (1)
Proposed Maximum Offering Price
Per Share (2)
Proposed Maximum Aggregate Offering Price (2)
Amount of
Registration Fee (2)
Common Stock, par value $.01 per share
75,000 shares
$72.45
$5,433,750
$581.41
(1)   Plus such indeterminate number of shares as may
be issued to prevent dilution resulting from stock splits, stock dividends or
similar transactions in accordance with Rule 416 under the Securities Act of
1933, as amended (the "Securities Act").
(2)   Estimated solely for calculating the amount of
the registration fee, pursuant to paragraphs (c) and (h) of Rule 457 of
the General Rules and Regulations under the Securities Act, on the basis of the
average of the high and low sale prices of such securities on the New York
Stock Exchange on April 3, 2006, a date within five business days prior to
filing.
EXPLANATORY NOTE
This Registration Statement on Form S-8 (this
"Registration Statement") relating to the Federated Department
Stores, Inc. Executive Deferred Compensation Plan, as Amended (the
"Plan"), is being filed 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 of Form S-8, this
Registration Statement incorporates by reference the content of the
Registration Statement on Form S-8 (Registration No. 333-104204) filed by
Federated Department Stores, Inc. ("Federated" or the
"Company") with the Securities and Exchange Commission (the "SEC")
with respect to the Plan, including all attachments and exhibits thereto, with
the exception of Items 3, 6 and 9 of Part II of such prior registration
statement, 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 Company incorporates by reference the following SEC
filings into this registration statement:
•                    
The Company's Annual Report on Form 10-K for the fiscal year
ended January 29, 2005;
•                    
The Company's Quarterly Reports on Form 10-Q for the fiscal
quarters ended April 30, 2005, July 30, 2005 and October 29,
2005;
•                    
The Company's Current Reports on Form 8-K, filed on February 28,
2005, March 17, 2005, March 29, 2005, April 8, 2005, May 27, 2005, June 1,
2005, June 3, 2005, June 7, 2005, June 15, 2005, July 14, 2005, July 19, 2005,
July 19, 2005, August 30, 2005, October 7, 2005, October 18,
2005, October 24, 2005, March 28, 2006, March 30, 2006 and
March 31, 2006; and
•                    
The description of the Company's Common Stock contained in the
Registration Statement on Form 8-A, filed with the SEC on December 12,
1994 (File No. 001-13536), including any subsequently filed amendments and
reports updating such description.
All documents filed by the Company and the Plan with the
SEC pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange
Act of 1934, as amended (the "Exchange Act"), subsequent to the date
of this Registration Statement and prior to the filing of a post-effective
amendment which indicates that all securities offered have been sold or which
deregisters all securities then remaining unsold, will be deemed to be
incorporated by reference in this Registration Statement and to be 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 following summary of the material provisions of the
Company's by-laws and certificate of incorporation relating to indemnification
of directors and officers, the Company's indemnification agreements with
officers and directors, insurance policies maintained by the Company in respect
of directors and officers and the Delaware General Corporation Law is not
intended to be exclusive and is qualified in its entirety by such by-laws,
certificate of incorporation, agreements, insurance policies and statutes.
The Company's certificate of incorporation and by-laws
provide that the Company shall indemnify its officers and directors to the full
extent permitted by applicable law.  Section 145 of the Delaware General
Corporation Law provides, in general, that each director and officer of a
corporation may be indemnified against expenses (including attorneys' fees),
judgments, fines and amounts paid in settlement actually and reasonably
incurred in connection with any threatened, pending or completed legal
proceedings in which he or she is involved by reason of the fact that he or she
is or was a director or officer, if he or she acted in good faith and in a
manner that he or she reasonably believed to be in or not opposed to the best
interests of the corporation, and, with respect to any criminal action or
proceeding, if he or she had no reasonable cause to believe that his or her
conduct was unlawful.  If the legal proceeding, however, is by or in the right
of the corporation, the director or officer may not be indemnified in respect
of any claim, issue or matter as to which he or she has been adjudged to be
liable to the corporation unless a court determines otherwise.
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.
Pursuant to separate indemnification agreements with the
Company, each officer and director of the Company is indemnified against all
liabilities relating to his or her position as an officer or director of the
Company, to the fullest extent permitted under applicable law.
Item 8. Exhibits.
Exhibit
Number
Description
4.1
Second Restated Certificate of
  Incorporation of the Company (incorporated by reference to Exhibit 3.1
  to the Company's Annual Report on Form 10-K for the fiscal year ended
  January 28, 1995 (File No. 001-135361)).
4.1.1
Amended and Restated Article
  Seventh to the Certificate of Incorporation of the Company (incorporated by
  reference to Exhibit 4.2 to the Company's Registration Statement on
  Form S-8 in respect of the 1994 Stock Incentive Plan of The May
  Department Stores Company, filed on August 30, 2005).
4.2
By-Laws of the Company
  (incorporated by reference to Exhibit 4.3 to the Company's Registration
  Statement on Form S-8, filed on April 1, 2003).
4.2.1
Amended and Restated Sections
  28 and 29 of the By-Laws of the Company (incorporated by reference to Exhibit
  99.1 to the Company's Current Report on Form 8-K filed on July 19,
  2005).
5.1
Opinion of Dennis J.
  Broderick.
23.1
Consent of Independent
  Registered Public Accounting Firm.
23.2
Consent of Dennis J. Broderick
  (included in Exhibit 5.1).
24.1
Powers of Attorney.
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;
(ii)           To reflect in the prospectus any facts or
events arising after the effective date of this 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 SEC pursuant to
Rule 424(b) if, in the aggregate, the changes in volume and price represent
no more than a 20% change in the maximum aggregate 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 this
registration statement;
provided
,
however
, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the registration statement is on Form S-3,
Form S-8 or Form F-3, and the information required to be included in
a post-effective amendment by those paragraphs is contained in periodic reports
filed with or furnished to the SEC by the Company pursuant to Section 13
or Section 15(d) of the Exchange Act that are incorporated by reference 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.
(h)           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 SEC 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 registrant
certifies that it has reasonable grounds to believe that it meets all
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 this 7
th
day of April, 2006.
FEDERATED DEPARTMENT STORES, 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 and on the date indicated.
Signature
Title
Date
*
Terry J. Lundgren
Chairman of the Board, President
and Chief Executive Officer, and Director
(Principal Executive Officer)
April 7,
  2006
*
Karen M. Hoguet
Executive Vice President
and Chief Financial Officer
(Principal Financial Officer)
April 7,
  2006
*
Joel A. Belsky
Vice President and Controller
(Principal Accounting Officer)
April 7,
  2006
[*]
Meyer Feldberg
Director
April 7,
  2006
[*]
Sara Levinson
Director
April 7,
  2006
Joseph Neubauer
Director
[*]
Joseph A. Pichler
Director
April 7,
  2006
[*]
Joyce M. Roché
Director
April 7,
  2006
[*]
William P. Stiritz
Director
April 7,
  2006
Karl M. von der Heyden
Director
Craig E. Weatherup
Director
[*]
Marna C. Whittington
Director
April 7,
  2006
*              The undersigned, by signing his name hereto, does sign and
execute this Registration Statement on Form S‑8 pursuant to the
Powers of Attorney executed by the above-named officers and directors and filed
herewith.
Dated April 7, 2006                                                Dated
April 7, 2006                                                                              By:
/s/  Dennis J. Broderick
Dennis J. Broderick
Attorney-in-Fact
EXHIBIT
INDEX
Exhibit
Number
Description
4.1
Second Restated Certificate of
  Incorporation of the Company (incorporated by reference to Exhibit 3.1
  to the Company's Annual Report on Form 10-K for the fiscal year ended
  January 28, 1995 (File No. 001-135361)).
4.1.1
Amended and Restated Article
  Seventh to the Certificate of Incorporation of the Company (incorporated by
  reference to Exhibit 4.2 to the Company's Registration Statement on
  Form S-8 in respect of the 1994 Stock Incentive Plan of The May
  Department Stores Company, filed on August 30, 2005).
4.2
By-Laws of the Company
  (incorporated by reference to Exhibit 4.3 to the Company's Registration
  Statement on Form S-8, filed on April 1, 2003).
4.2.1
Amended and Restated Sections
  28 and 29 of the By-Laws of the Company (incorporated by reference to Exhibit
  99.1 to the Company's Current Report on Form 8-K filed on July 19,
  2005).
5.1
Opinion of Dennis J.
  Broderick.
23.1
Consent of Independent
  Registered Public Accounting Firm.
23.2
Consent of Dennis J. Broderick
  (included in Exhibit 5.1).
24.1
Powers of Attorney.