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



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<p align=center style='text-align:center'><br>
As filed with the Securities and Exchange Commission on March 6, 2008<br>
<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; Registration No. <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><br>
<br>
</p>

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  <p style='margin-bottom:.95pt'><b>&nbsp;</b></p>
  </td>
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<p align=center style='text-align:center'>SECURITIES AND EXCHANGE COMMISSION<br>
<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><font size="5">FORM S-8<br>
</font>
<br>
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933<br>
<br>
<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
<br>
<br>
</u><b><font size="5">MACY'S, INC.<br>
</font>
<br>
</b></p>

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  <td valign=top style='width:276px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='text-align:center'><b>Delaware</b><br>
  (State of incorporation)</p>
  </td>
  <td valign=top style='width:234px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p 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</b></p>
  </td>
  <td valign=top style='width:261px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='text-align:center'><b>13-3324058<br>
  </b>(I.R.S. Employer Identification
  Number)</p>
  </td>
 </tr>
</table>





<p align="center"><b>THE MAY DEPARTMENT STORES COMPANY <br>
PROFIT SHARING PLAN <br>
</b>
<br>
Copies of notices and other communications<br>
should be sent to:<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>
</p>

<p align=center style='text-align:center'><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
</u></p>



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

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  <p style='margin-bottom:.95pt'><b>&nbsp;</b></p>
  </td>
 </tr>
</table>



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  height:2.5pt; padding-left:6.95pt; padding-right:6.95pt; padding-top:0in; padding-bottom:0in'>


  </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 style='line-height:1.05pt'><br>
  <br>
  <br>
  </p>
  <p style='line-height:84%'><br>
  <br>
  Title of<br>
  Securities to<br>
  be Registered</p>
  </td>
  <td valign=top style='border:1px solid #000000; width:116px;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>

  <p align=center style='text-align:center;line-height:84%'><br>
  <br>
  Amount<br>
  to be<br>
  Registered (1)</p>
  </td>
  <td valign=top style='border:1px solid #000000; width:96px;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>

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

  <p align=center style='text-align:center;line-height:84%'>Proposed<br>
  Maximum<br>
  Aggregate<br>
  Offering<br>
  Price </p>
  </td>
  <td valign=top style='border:1px solid #000000; width:132px;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>

  <p align=center style='text-align:center;line-height:84%'><br>
  <br>
  <br>
  Amount of <br>
  Registration Fee (2)</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 style='line-height:84%'><br>
  Common Stock, par value $0.01 per share </p>
  </td>
  <td valign=top style='border:1px solid #000000; width:116px;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p align=center style='text-align:center;line-height:84%'><br>
  2,000,000 shares</p>
  </td>
  <td valign=top style='border:1px solid #000000; width:96px;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p align=center style='text-align:center;line-height:84%'><br>
  $24.54</p>
  </td>
  <td valign=top style='border:1px solid #000000; width:107px;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p align=center style='text-align:center;line-height:84%'><br>
  $49,080,000</p>
  </td>
  <td valign=top style='border:1px solid #000000; width:132px;padding-left:4px; padding-right:4px; padding-top:1px; padding-bottom:1px'>
  <p align=center style='text-align:center;line-height:84%'><br>
  $1,928.84</p>
  </td>
 </tr>
 <tr style='height:2.15pt'>
  <td colspan=5 valign=top style='border-left:1.0pt solid black; border-right:1.0pt solid black; border-bottom:1.0pt solid black; width:786px;border-top:medium none;height:2.15pt; padding-left:6.95pt; padding-right:6.95pt; padding-top:0in; padding-bottom:0in'>


  </td>
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</table>

<p><br>
<br>
&nbsp;&nbsp;&nbsp;
(1)&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 May Department Stores Company Profit Sharing
Plan (the &quot;Plan&quot;) 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.<br>
&nbsp;&nbsp;&nbsp;
(2)&nbsp; Computed in accordance with paragraphs (c) and (h) of Rule 457 on the basis of $24.54 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 March 3, 2008, within five (5) business days prior
to filing. <br>
</p>

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  <p style='margin-bottom:.95pt'><b>&nbsp;</b></p>
  </td>
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<p style="margin-bottom: .95pt">&nbsp;</p>






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  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
  <b>Explanatory Note</b></td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Macy's, Inc., a Delaware
  corporation (&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;) for the purpose of registering 2,000,000
  shares of Common Stock issuable pursuant to the Plan, which was assumed by
  Macy's in connection with the completion of the merger of The May Department
  Stores Company with and into a wholly owned subsidiary of Macy's.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Macy's is filing this
  Registration Statement 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; 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. 333-144901) filed by the Company on July 27, 2007
  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 statement, each of which is amended and restated in its entirety
  herein.<br>
  <br>
&nbsp;</p>
  </td>
 </tr>
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  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='text-align:center'><b>PART II</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>Item 3.&nbsp; Incorporation of Documents by Reference.</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents,
  which the Company has filed with the Commission, are incorporated by
  reference to this Registration Statement:</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)</p>
  </td>
  <td colspan=4 valign=top style='width:719px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>the Company's annual report on Form 10-K for the fiscal
  year ended February 3, 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=4 valign=top style='width:719px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)</p>
  </td>
  <td colspan=4 valign=top style='width:719px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>the Plan's Annual Report on Form 11-K for the year ended
  December 31, 2006;</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=4 valign=top style='width:719px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)</p>
  </td>
  <td colspan=4 valign=top style='width:719px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>all other reports filed by the
  Company with the Commission pursuant to Section 13(a) or 15(d) of the
  Exchange Act, since the end of the fiscal year covered by the Company's
  Annual Report referred to in section (a)&nbsp;above; 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=4 valign=top style='width:719px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)</p>
  </td>
  <td colspan=4 valign=top style='width:719px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>the Company's current reports on
  Form 8-K filed with the SEC since the end of the fiscal year covered by the
  Company's Annual Report referred to in Section (a) above; 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=4 valign=top style='width:719px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)</p>
  </td>
  <td colspan=4 valign=top style='width:719px;height:11.25pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>In addition, all documents subsequently filed by the
  Company and the Plan pursuant to Sections 13(a), 13(c), 14 or 15(d) of the
  Exchange Act 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 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=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>Item 4.&nbsp; Description of Securities.</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>Item 5.&nbsp; Interests of Named Experts and Counsel.</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>Item 6.&nbsp; Indemnification of Directors and Officers.</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&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=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>&nbsp;</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&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=5 valign=top style='width:800px;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=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&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=5 valign=top style='width:800px;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=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&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=5 valign=top style='width:800px;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=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>&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.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;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=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='text-align:justify'><b>Item 7.&nbsp; Exemption from
  Registration Claimed.</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;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=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;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=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><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><b>&nbsp;</b></p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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).<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1.1</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Amended and Restated Article Seventh to the Certificate of
  Incorporation of the Company (incorporated by reference to Annex F to the
  Company's Proxy Statement on Schedule 14A, filed May 27, 2005).<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1.2</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Certificate of Amendment of Certificate of Incorporation
  of the Company (incorporated by reference to Exhibit 3.1.2 to the Company's
  Annual Report on Form 10-K for the fiscal year ended February 3, 2007).<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1.3</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Amended and Restated Article First of the Certificate of
  Incorporation of the Company (incorporated by reference to Exhibit 3.1.4 to
  the Company's Quarterly Report on Form 10-Q filed June 11, 2007).<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>By-Laws of the Company (incorporated by reference to
  Exhibit 4.3 to the Company's Registration Statement on Form S-8 (Registration
  No. 333-204204) filed on April 1, 2003)<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2.1</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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 dated July 18, 2005).<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Opinion of Counsel<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23.1</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Consents of KPMG LLP<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23.2</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Consent of Counsel (included in Exhibit 5)<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24.1</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Powers of Attorney<br>
&nbsp;</p>
  </td>
 </tr>
 <tr>
  <td width=73 colspan=2 valign=top style='width:54.9pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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 of the Internal Revenue Code.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;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=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><b>Item 9.&nbsp; Undertakings</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td colspan=5 valign=top style='width:800px;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=3 valign=top style='width:713px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A.</p>
  </td>
  <td colspan=3 valign=top style='width:713px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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=3 valign=top style='width:713px;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 colspan=2 valign=top style='width:651px;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>(1)</p>
  </td>
  <td colspan=2 valign=top style='width:651px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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 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 this
  Registration Statement, unless the information required to be included in
  such post-effective amendment is contained in periodic reports filed by the
  Company pursuant to Section 13 or Section 15(d) of the Exchange Act and
  incorporated herein by reference; and (iii) to include any material
  information with respect to the plan of distribution not previously disclosed
  in this Registration Statement or any material change to such information in
  this 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 colspan=2 valign=top style='width:651px;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 colspan=2 valign=top style='width:651px;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>(2)</p>
  </td>
  <td colspan=2 valign=top style='width:651px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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; and</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 colspan=2 valign=top style='width:651px;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 colspan=2 valign=top style='width:651px;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>(3)</p>
  </td>
  <td colspan=2 valign=top style='width:651px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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 colspan=2 valign=top style='width:651px;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 colspan=2 valign=top style='width:651px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B.</p>
  </td>
  <td colspan=3 valign=top style='width:713px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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
  that is incorporated by reference in this 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.</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=3 valign=top style='width:713px;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 colspan=2 valign=top style='width:651px;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C.</p>
  </td>
  <td colspan=3 valign=top style='width:713px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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'>
  &nbsp;</td>
  <td colspan=3 valign=top style='width:713px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</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=3 valign=top style='width:713px;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'>

  </td>
  <td colspan=3 valign=top style='width:713px;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=5 valign=top style='width:800px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='text-align:center'><b>SIGNATURES</b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td colspan=5 valign=top style='width:800px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td colspan=5 valign=top style='width:800px;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=5 valign=top style='width:800px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><i>&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 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 March 6, 2008.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td colspan=5 valign=top style='width:800px;height:3.2pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  &nbsp;</td>
 </tr>
 <tr style='page-break-inside:avoid;height:3.2pt'>
  <td colspan=5 valign=top style='width:800px;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 width=307 colspan=4 valign=top style='width:3.2in;padding:0in 5.4pt 0in 5.4pt;
  height:2.85pt'>

  </td>
  <td valign=top style='width:465px;height:2.85pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>MACY'S, INC.</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td width=307 colspan=4 valign=top style='width:3.2in;padding:0in 5.4pt 0in 5.4pt;
  height:2.8pt'>

  </td>
  <td valign=top style='width:465px;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 width=307 colspan=4 valign=top style='width:3.2in;padding:0in 5.4pt 0in 5.4pt;
  height:2.8pt'>

  </td>
  <td valign=top style='width:465px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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; </u></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td width=307 colspan=4 valign=top style='width:3.2in;padding:0in 5.4pt 0in 5.4pt;
  height:2.8pt'>

  </td>
  <td valign=top style='width:465px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><i>Dennis J. Broderick</i></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td width=307 colspan=4 valign=top style='width:3.2in;padding:0in 5.4pt 0in 5.4pt;
  height:2.8pt'>

  </td>
  <td valign=top style='width:465px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><i>Senior Vice President, General Counsel and Secretary</i></p>
  </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=186 style='border:none'></td>
  <td width=479 style='border:none'></td>
 </tr>
</table>



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


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




<p 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.</p>



<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='margin-left:.4pt;border-collapse:collapse' width="812">
 <tr>
  <td valign=top style='width:290px;padding:0in; ' align="center">
  <p align=center style='text-align:center'><b><u>Signature</u></b></p>
  </td>
  <td valign=top style='width:36px;padding:0in; ' align="center">

  </td>
  <td valign=top style='width:322px;padding:0in; ' align="center">
  <p align=center style='text-align:center'><b><u>Title</u></b></p>
  </td>
  <td valign=top style='width:164px;padding:0in; ' align="center">
  <p style='line-height:normal'><u><b>Date</b></u></td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>

  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>

  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Chairman of the Board, President, Chief Executive Officer
  and Director &nbsp;&nbsp;(principal executive officer)</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>

  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Executive Vice President and Chief Financial Officer</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>

  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Vice President and Controller (principal accounting officer)</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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; Deirdre P. Connelly</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>

  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:164px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:290px;padding:0in; '>
  <p><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:36px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Director</p>
  </td>
  <td valign=top style='width:164px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
</table>

<p 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>



<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='width:812px;border-collapse:collapse'>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:425px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:359px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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:425px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:359px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><i>Dennis J. Broderick,</i></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:425px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:359px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><i>Attorney-in-Fact</i></p>
  </td>
 </tr>
</table>





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






<p><i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan</i>.&nbsp;&nbsp; Pursuant to
the requirements of the Securities Act, the Administrative Subcommittee of The
May Department Stores Company Profit Sharing Plan 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 March 6, 2008.</p>



<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='width:811px;border-collapse:collapse'>
 <tr style='page-break-inside:avoid;height:2.85pt'>
  <td valign=top style='width:423px;height:2.85pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:360px;height:2.85pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>THE MAY DEPARTMENT STORES COMPANY <br>
  PROFIT SHARING PLAN</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:423px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:360px;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:423px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:360px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>By:&nbsp;&nbsp;<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/ Richard A. Brickson&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:423px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:360px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><i>Richard A. Brickson</i></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:2.8pt'>
  <td valign=top style='width:423px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:360px;height:2.8pt; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p><i>Member, Administrative Subcommittee</i></p>
  </td>
 </tr>
</table>



<p 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.</p>



<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='margin-left:.4pt;border-collapse:collapse' width="810">
 <tr>
  <td valign=top style='width:288px;padding:0in; ' align="center">
  <p align=center style='text-align:center'><b><u>Signature</u></b></p>
  </td>
  <td valign=top style='width:38px;padding:0in; ' align="center">

  </td>
  <td valign=top style='width:322px;padding:0in; ' align="center">
  <p align=center style='text-align:center'><b><u>Title</u></b></p>
  </td>
  <td valign=top style='width:162px;padding:0in; ' align="center">
  <p style='line-height:normal'><u><b>Date</b></u></td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:38px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:162px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>

  </td>
  <td valign=top style='width:38px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:162px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>

  </td>
  <td valign=top style='width:38px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:162px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>
  <p><u>/s/ Richard A. Brickson&nbsp;&nbsp;&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;<i>Richard A. Brickson<br>
&nbsp;</i></p>
  </td>
  <td valign=top style='width:38px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Member, Administrative Subcommittee</p>
  </td>
  <td valign=top style='width:162px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>

  </td>
  <td valign=top style='width:38px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:162px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>
  <p><u>/s/ David W. Clark&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;David W. Clark<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:38px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Member, Administrative Subcommittee</p>
  </td>
  <td valign=top style='width:162px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>

  </td>
  <td valign=top style='width:38px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:162px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>
  <p><u>/s/ R.B. Harrison&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;R.B. Harrison</p>
  </td>
  <td valign=top style='width:38px;padding:0in; '>

  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Member, Administrative Subcommittee</p>
  </td>
  <td valign=top style='width:162px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:38px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:162px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>
  <p><u>/s/ Karen M. Hoguet&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;Karen M. Hoguet</p>
  </td>
  <td valign=top style='width:38px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Member, Administrative Subcommittee</p>
  </td>
  <td valign=top style='width:162px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:38px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>

  </td>
  <td valign=top style='width:162px;padding:0in; '>

  </td>
 </tr>
 <tr>
  <td valign=top style='width:288px;padding:0in; '>
  <p><u>/s/ Antony F. Spring&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;Antony F. Spring</p>
  </td>
  <td valign=top style='width:38px;padding:0in; '>
  <p>&nbsp;</p>
  </td>
  <td valign=top style='width:322px;padding:0in; '>
  <p>Member, Administrative Subcommittee</p>
  </td>
  <td valign=top style='width:162px;padding:0in; '>
  <p align=center style='text-align:center'>March 6, 2008</p>
  </td>
 </tr>
</table>





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




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





<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='width:811px;border-collapse:collapse'>
 <tr>
  <td width=79 valign=top style='width:59.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p align=center style='text-align:center'><u><br>
  <br>
  Exhibit No.</u></p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p align=center style='text-align:center'><u><br>
  <br>
  Exhibit</u></p>
  </td>
  <td valign=top style='width:119px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p 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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>4.1</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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).<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:119px;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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>4.1.1</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Amended and Restated Article Seventh to the Certificate of
  Incorporation of the Company (incorporated by reference to Annex F to the
  Company's Proxy Statement on Schedule 14A, filed May 27, 2005). <br>
&nbsp;</p>
  </td>
  <td valign=top style='width:119px;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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>4.1.2</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Certificate of Amendment of Certificate of Incorporation
  of the Company (incorporated by reference to Exhibit 3.1.2 to the Company's
  Annual Report on Form 10-K for the fiscal year ended February 3, 2007).<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:119px;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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>4.1.3</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Amended and Restated Article First of the Certificate of
  Incorporation of the Company (incorporated by reference to Exhibit 3.1.4 to
  the Company's Quarterly Report on Form 10-Q filed June 11, 2007).<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:119px;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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>4.2</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>By-Laws of the Company (incorporated by reference to
  Exhibit 4.3 to the Company's Registration Statement on Form S- (Registration
  No. 333-204204) filed on April 1, 2003)<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:119px;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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>4.23.1</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>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 dated July 18, 2005)<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:119px;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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>5.1</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Opinion of Counsel<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:119px;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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>23.1</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Consents of KPMG LLP<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:119px;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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>23.2</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Consent of Counsel (Included in Exhibit 5)<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:119px;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 valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:119px;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>24.1</p>
  </td>
  <td valign=top style='width:572px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>
  <p>Powers of Attorney</p>
  </td>
  <td valign=top style='width:119px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
</table>





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</html>
[{"type": "S-8", "sequence": "1", "filename": "forms8mayplan20081.htm", "description": "FORM S-8", "secsgml_size_bytes": 87320}]
{"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": "333-149578", "film-number": "08671417"}, "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 March 6, 2008
Registration No.
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
MACY'S, INC.
Delaware
(State of incorporation)
7 West Seventh Street
Cincinnati
, Ohio  45202
(513) 579-7000
13-3324058
(I.R.S. Employer Identification
  Number)
THE MAY DEPARTMENT STORES COMPANY
PROFIT SHARING PLAN
Copies of notices and other communications
should be sent to:
Dennis J. Broderick, Esq.
Senior Vice President, General Counsel, and Secretary
Macy's, Inc.
7 West Seventh Street
Cincinnati, Ohio  45202
(513) 579-7000
CALCULATION OF REGISTRATION FEE
Title of
Securities to
be Registered
Amount
to be
Registered (1)
Proposed
Maximum
Offering
Price per
Share
Proposed
Maximum
Aggregate
Offering
Price
Amount of
Registration Fee (2)
Common Stock, par value $0.01 per share
2,000,000 shares
$24.54
$49,080,000
$1,928.84
(1)  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 May Department Stores Company Profit Sharing
Plan (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.
(2)  Computed in accordance with paragraphs (c) and (h) of Rule 457 on the basis of $24.54 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 March 3, 2008, within five (5) business days prior
to filing.
Explanatory Note
Macy's, Inc., a Delaware
  corporation ("Macy's" or the "Company") hereby files this
  Registration Statement on Form S-8 with the Securities and Exchange
  Commission (the "Commission") for the purpose of registering 2,000,000
  shares of Common Stock issuable pursuant to the Plan, which was assumed by
  Macy's in connection with the completion of the merger of The May Department
  Stores Company with and into a wholly owned subsidiary of Macy's.
Macy's is filing this
  Registration Statement 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. 333-144901) filed by the Company on July 27, 2007
  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 statement, each of which is amended and restated in its entirety
  herein.
PART II
Item 3.  Incorporation of Documents by Reference.
The following documents,
  which the Company has filed with the Commission, are incorporated by
  reference to this Registration Statement:
(a)
the Company's annual report on Form 10-K for the fiscal
  year ended February 3, 2007;
(b)
the Plan's Annual Report on Form 11-K for the year ended
  December 31, 2006;
(c)
all other reports filed by the
  Company with the Commission pursuant to Section 13(a) or 15(d) of the
  Exchange Act, since the end of the fiscal year covered by the Company's
  Annual Report referred to in section (a) above; and
(d)
the Company's current reports on
  Form 8-K filed with the SEC since the end of the fiscal year covered by the
  Company's Annual Report referred to in Section (a) above; 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 or 15(d) of the
  Exchange Act 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 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 4.  Description of Securities.
Not applicable.
Item 5.  Interests of Named Experts and Counsel.
Not Applicable
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.
Item 7.  Exemption from
  Registration Claimed.
Not
  applicable.
Item 8.  Exhibits
4.1
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).
4.1.1
Amended and Restated Article Seventh to the Certificate of
  Incorporation of the Company (incorporated by reference to Annex F to the
  Company's Proxy Statement on Schedule 14A, filed May 27, 2005).
4.1.2
Certificate of Amendment of Certificate of Incorporation
  of the Company (incorporated by reference to Exhibit 3.1.2 to the Company's
  Annual Report on Form 10-K for the fiscal year ended February 3, 2007).
4.1.3
Amended and Restated Article First of the Certificate of
  Incorporation of the Company (incorporated by reference to Exhibit 3.1.4 to
  the Company's Quarterly Report on Form 10-Q filed June 11, 2007).
4.2
By-Laws of the Company (incorporated by reference to
  Exhibit 4.3 to the Company's Registration Statement on Form S-8 (Registration
  No. 333-204204) 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 dated July 18, 2005).
5.1
Opinion of Counsel
23.1
Consents of KPMG LLP
23.2
Consent of Counsel (included in Exhibit 5)
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 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 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 this
  Registration Statement, unless the information required to be included in
  such post-effective amendment is contained in periodic reports filed by the
  Company pursuant to Section 13 or Section 15(d) of the Exchange Act and
  incorporated herein by reference; and (iii) to include any material
  information with respect to the plan of distribution not previously disclosed
  in this Registration Statement or any material change to such information in
  this 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; and
(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
  that is incorporated by reference in this 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 Registrant
  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 March 6, 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.
Signature
Title
Date
*
Terry L. Lundgren
Chairman of the Board, President, Chief Executive Officer
  and Director   (principal executive officer)
March 6, 2008
*
Karen M. Hoguet
Executive Vice President and Chief Financial Officer
March 6, 2008
*
Joel A. Belsky
Vice President and Controller (principal accounting officer)
March 6, 2008
*
Stephen F. Bollenbach
Director
March 6, 2008
*
Deirdre P. Connelly
Director
March 6, 2008
*
Meyer Feldberg
Director
March 6, 2008
*
Sara Levinson
Director
March 6, 2008
*
Joseph Neubauer
Director
March 6, 2008
*
Joseph A. Pichler
Director
March 6, 2008
*
Joyce M. Roché
Director
March 6, 2008
*
Karl M. von der Heyden
Director
March 6, 2008
*
Craig E. Weatherup
Director
March 6, 2008
*
Marna C. Whittington
Director
March 6, 2008
*     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
The Plan
.   Pursuant to
the requirements of the Securities Act, the Administrative Subcommittee of The
May Department Stores Company Profit Sharing Plan 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 March 6, 2008.
THE MAY DEPARTMENT STORES COMPANY
PROFIT SHARING PLAN
By:
/s/ Richard A. Brickson
Richard A. Brickson
Member, Administrative Subcommittee
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.
Signature
Title
Date
/s/ Richard A. Brickson
Richard A. Brickson
Member, Administrative Subcommittee
March 6, 2008
/s/ David W. Clark
David W. Clark
Member, Administrative Subcommittee
March 6, 2008
/s/ R.B. Harrison
R.B. Harrison
Member, Administrative Subcommittee
March 6, 2008
/s/ Karen M. Hoguet
Karen M. Hoguet
Member, Administrative Subcommittee
March 6, 2008
/s/ Antony F. Spring
Antony F. Spring
Member, Administrative Subcommittee
March 6, 2008
INDEX TO EXHIBITS
Exhibit No.
Exhibit
Sequentially
Numbered
Page
4.1
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).
4.1.1
Amended and Restated Article Seventh to the Certificate of
  Incorporation of the Company (incorporated by reference to Annex F to the
  Company's Proxy Statement on Schedule 14A, filed May 27, 2005).
4.1.2
Certificate of Amendment of Certificate of Incorporation
  of the Company (incorporated by reference to Exhibit 3.1.2 to the Company's
  Annual Report on Form 10-K for the fiscal year ended February 3, 2007).
4.1.3
Amended and Restated Article First of the Certificate of
  Incorporation of the Company (incorporated by reference to Exhibit 3.1.4 to
  the Company's Quarterly Report on Form 10-Q filed June 11, 2007).
4.2
By-Laws of the Company (incorporated by reference to
  Exhibit 4.3 to the Company's Registration Statement on Form S- (Registration
  No. 333-204204) filed on April 1, 2003)
4.23.1
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 dated July 18, 2005)
5.1
Opinion of Counsel
23.1
Consents of KPMG LLP
23.2
Consent of Counsel (Included in Exhibit 5)
24.1
Powers of Attorney