'Tis the Season!: Unwrap the Magic of Gift-Giving with JCPenney.

PLANO, Texas -- 'Tis the season for gift-giving and J. C. Penney Company, Inc. (NYSE:JCP) has it all inside. From fashion to home dE[umlaut]cor and innovative electronics, JCPenney is the one-stop-shop for every gift on the list this holiday season.

To make shopping easy and affordable, JCPenney provides gifts in a variety of price ranges. Visit www.jcp.com, the JCPenney 2006 Big Gift Book or one of 1,037 JCPenney stores to see thousands of ideas to make this holiday special.

JCPenney Holiday Gift Guide '06

Gifts $25 and Under - Looking for great gifts for neighbors, co-workers and acquaintances? Or a novel stocking stuffer? Look no further.

* Bling iPOD Ear Buds and Nano Case - Spice up your iPOD listening gear with a pair of Bling iPOD earbuds or a flashy nano case. Embellished with crystal rhinestones, these are anything but boring. Ear buds $14.99, Nano Case $19.99, in blue, pink, clear and purple. Available in stores, catalog and jcp.com.

* Chris Madden for JCPenney Home Collection Velvet Gift Candle - Spread a little holiday cheer with Chris Madden velvet gift candles. These velvety votives come in three colors with different inscriptions. $19.99, in red inscribed with "joy," blue inscribed with "peace" and a green inscribed with "hope." Available in stores.

* Chris Madden for JCPenney Home Collection Monogrammed Towel Gift Set- Soft and elegant, this monogrammed towel set is the perfect holiday hostess gift. $20.00. Available in stores.

* Chris Madden for JCPenney Home Collection Soap Gift Set - Elegantly embossed soaps make a lovely gift. Stock up for impromptu parties. $20.00. Available in stores.

* JCPenney Black Patent Leather Clutch - Clutches are hot this season and so are patent leather finishes, so make sure every woman in your home owns one of these accessories. $24.00, also in red. Available in stores.

* Arizona Thermal 'Star' Tee - For a touch of star style this holiday, she'll shine in a star-printed thermal, complete with extra long sleeves to keep the fingers toasty; perfect for layering under your favorite cardigan or jacket. $17.99. Available in several styles in stores.

* Pottery Max - Create vases, bowls and ceramics with this easy to use pottery wheel. A fun and creative gift for the flourishing artist to get through the long days of winter. $24.99, ages seven and up. Available in catalog and jcp.com.

Gifts $35 and Under: Giving traditional or unique gifts is part of the holiday fun, so add a little nostalgia and excitement.

* MiJam Electronic Drum Sticks - Have all the fun of playing the drums without making room for a big drum set. $29.99. Available in catalog and jcp.com.

* Faux Shearling Massage Slippers - Take a break from shopping and pamper your feet with a pair of shearling massage slippers. $29.99. Available in stores, catalog and jcp.com.

* Bling Office Supplies Set -Office looking a little tired? Add sparkle with a crystal encrusted office supply set. Set includes tape holder, stapler and mouse. $29.99, in pink and red. Available in stores, catalog and jcp.com.

* Stafford Men's Cuff Links - Every well-dressed gentleman should have a striking pair of cuff links. $30.00 a pair (choose from a wide array of styles). Available in stores, catalog and jcp.com.

* JCPenney Scarf, Hat and Glove Set - Keep your loved ones snug and warm in a variety of JCPenney scarf, hat and glove sets. $30.00, various colors. Available in stores, catalog and jcp.com.

* iFlop iPOD Animal Pillow - Someone special deserves twin stereo speakers in the shape of a cute animal pal. Simply plug in your iPOD/MP3/MP4/CD player and cuddle while sharing your favorite tunes. $34.99, choose from elephant, monkey or dog. Available in catalog and jcp.com.

* Vintage Board Games - This is the season for sipping hot chocolate and playing games by the fire. Create new memories with vintage board game favorites. $35.00, Games include Sorry!, Scrabble and Monopoly. Available in stores, catalog and jcp.com.

Gifts $50 and Under: From the practical to the unusual, these gifts are perfect for children and adults alike.

* Buddy L Off Road Cruiser - Perfect for the little tyke on the go - motorized ride-on with handlebar steering and easy push button to "go!" $39.99, ages 18 months to three years. Available in catalog and jcp.com.

* Chris Madden for JCPenney Home Collection Home Fragrance Gift Set - A great way of turning your home into a haven with fresh strawberry, warm vanilla and holiday scents. $39.99. Available in stores.

* a.n.a Fair Isle Sweater - Fair Isle sweaters are hot this winter season. Try this modern take on a traditional sweater. $44.00, in blue, gray, cream and black. Available in stores.

* nicole by Nicole Miller Cable Knits - Cold winter nights are ideal for wearing a chucky cable trapeze sweater. $44.00, in heathered platinum and ivory. Available in stores.

* American Red Cross Emergency Radio - Always be prepared and make sure your loved ones are too. $49.99. Available in catalog and jcp.com.

Gifts $80 and under: Special gifts are what the holidays are all about.

* Bisou Bisou Velour Active Suit - The perfect lounge wear for cool comfort this season. Tops $36.00 and bottoms $36.00, in espresso, teal and dress blue. Available in stores, catalog and jcp.com.

* Circle Necklace - One of the most popular fashion jewelry items around, an accessory savvy mom or daughter shouldn't be without a crystal embellished circle pendant. $60.00. Available in stores, catalog and jcp.com.

* Levi's iPOD Jeans - Try a new twist on an old favorite. Surprise him with a pair of Levi's that he can connect to his iPOD and enjoy hours of tunes, while relaxing in his favorite pair of jeans. $68.00. Available in stores, catalog and jcp.com.

* Karaoke Machine - Practice to be the next American idol with the JCPenney karaoke machine or enjoy singing favorites with family and friends. $79.99. Available in stores, catalog and jcp.com.

Savvy Splurges Worth Every Penney: Impressive and over-the-top, these gifts are sure to surprise and delight.

* Digital Photo Frame - Give the gift of memories this holiday season with the digital photo frame, which can hold a multitude of scrolling photos. $119.99, Frame uses compact flash cards, memory sticks, SD cards, smart-media cards and multi-media cards. Supports JPEG and AVI files. Available in stores, catalog and jcp.com.

* Casio Keyboard - The aspiring pianist will be playing Beethoven in no time with this electric keyboard. $129.99. Available in stores, catalog and jcp.com.

* Electronic Guitar Set - A wonderful present for the budding musician who is ready to rock! $129.99, Set includes pick guard, microphone, headphones, guitar strap and 1-watt mini amp with volume and tone control. Available in stores, catalog and jcp.com.

* 70MM Refractor Telescope - Young and old astronomers alike can gaze into the galaxy and beyond with this classic refractor telescope. $129.99. Available in stores, catalog and jcp.com.

* Personal Video/Movie Player - The perfect gift for the frequent flyer - with this amazing device you can listen to the radio, play movies, songs and games! $129.99, Supports MPEG4, AVI, MP3, WMA, WAV, JPEG, SWF and ASF. Includes rechargeable 1800mAh battery. Available in catalog and jcp.com.

* Worthington Cashmere Scarf and Sweater - The feel of true cashmere puts anyone in the holiday mood. $148.00, in red, ivory, black and camel. Available in stores, catalog and jcp.com.

* 10K Diamond Accent Star Pendant - Make the star in your life happy this holiday season with a diamond accented star pendant. $166.66. Available in stores.

* Worthington Wool Toggle Coat - Protect a loved one from the wintery chill with a cozy toggle coat. $199.99. Available in stores and jcp.com.

* St. John's Bay Aviator Leather Jacket - Complete any man's wardrobe with the smooth look of a leather aviator. $300.00. Available in stores, catalog and jcp.com.

* Celestron Sky Scout Mobile Planetarium - Twinkle, twinkle name that star - with this easy to use mobile planetarium! The Sky Scout can identify thousands of star, planets and constellations with just the push of a button. $399.99, batteries not included. Available in stores, catalog and.jcp.com.

* Bulova Ladies 16 Diamond Chronograph Watch - Give her the gift of time and a gift she won't easily forget. $499.99. Available in stores, catalog and jcp.com.

* Stafford Executive Italian Suit - Every man should have one of these three-piece suits to start off the New Year. $600.00. Available in stores and jcp.com.

* Cameron 5 Piece Dining Set by Studio Collection - A holiday wouldn't be complete without a place to gather around and feast on holiday goodies and treats. The modern and sleek Cameron Dining Set is perfect for holiday entertaining with an expandable dining table and four stylish upholstered chairs. $899.00. Available in catalog and jcp.com.

* White Gold Journey Squiggle Pendant - Surprise her with the most coveted gift of the season. The white gold journey squiggle pendant is sure to leave a lasting impression. $1496.00. Available in stores and jcp.com.

For images visit: http://newsroom.mbooth.com/JCPenney/HolidayGifts2006/

About JCPenney

J. C. Penney Corporation, Inc., the wholly-owned operating subsidiary of J. C. Penney Company, Inc., is one of America's largest department store, catalog, and e-commerce retailers, employing approximately 151,000 associates. As of Oct. 28, 2006, J. C. Penney Corporation, Inc. operated 1,037 JCPenney department stores throughout the United States and Puerto Rico. JCPenney is the nation's largest catalog merchant of general merchandise, and jcp.com is one of the largest apparel and home furnishings sites on the Internet. JCPenney refers to the Internet/catalog business as Direct.