-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000027419-05-000153.txt : 20050711
<SEC-HEADER>0000027419-05-000153.hdr.sgml : 20050711
<ACCEPTANCE-DATETIME>20050711155804
ACCESSION NUMBER:		0000027419-05-000153
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050708
FILED AS OF DATE:		20050711
DATE AS OF CHANGE:		20050711

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SINGER PAUL
		CENTRAL INDEX KEY:			0000938637

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06049
		FILM NUMBER:		05948159

	BUSINESS ADDRESS:	
		STREET 1:		712 FIFTH AVENUE 36TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	MAIL ADDRESS:	
		STREET 1:		1000 NICOLLET MALL
		STREET 2:		TPS-3155
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55403

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TARGET CORP
		CENTRAL INDEX KEY:			0000027419
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-VARIETY STORES [5331]
		IRS NUMBER:				410215170
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0131

	BUSINESS ADDRESS:	
		STREET 1:		1000 NICOLLET MALL
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55403
		BUSINESS PHONE:		6123706948

	MAIL ADDRESS:	
		STREET 1:		1000 NICOLLET MALL
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55403

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DAYTON HUDSON CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DAYTON CORP
		DATE OF NAME CHANGE:	19690728
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>sin85.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-07-08</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000027419</issuerCik>
        <issuerName>TARGET CORP</issuerName>
        <issuerTradingSymbol>TGT</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000938637</rptOwnerCik>
            <rptOwnerName>SINGER PAUL</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1000 NICOLLET MALL</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MINNEAPOLIS</rptOwnerCity>
            <rptOwnerState>MN</rptOwnerState>
            <rptOwnerZipCode>55403</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.0833 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2005-07-08</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>37960</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>26.3438</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>37960.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.0833 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2005-07-08</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>37960</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>56.5800</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.0833 per share</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>18830.3657</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By 401(k) Plan</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option</value>
                <footnoteId id="F3"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>26.3438</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-07-08</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>37960</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2009-01-13</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>37960.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Price is the weighted average selling price of all sales by the reporting person on the transaction date.</footnote>
        <footnote id="F2">Shares held in the Target Corporation 401(k) Plan (the &quot;401(k) Plan&quot;) as of the quarter ended April 30, 2005, subject to adjustments.</footnote>
        <footnote id="F3">Option granted under the Target Corporation Long-Term Incentive Plan in a transaction exempt under Rule  16b-3.</footnote>
        <footnote id="F4">Option granted on January 13, 1999.  Option vests and becomes exercisable in  25% increments on each anniversary of the grant date.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: David L. Donlin, Attorney-In-Fact</signatureName>
        <signatureDate>2005-07-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>singerpoa.txt
<TEXT>
TARGET CORPORATION

Power of Attorney
of Director and/or Officer

KNOW ALL MEN BY THESE PRESENTS, that the
undersigned director and/or officer of TARGET CORPORATION,
a Minnesota corporation (the Corporation), does hereby make,
constitute and appoint ROBERT J. ULRICH, DOUGLAS A. SCOVANNER,
STEPHEN C. KOWALKE, TIMOTHY R. BAER, DAVID L. DONLIN
and JEFFREY A. PROULX and each or any one of them, the
undersigneds true and lawful attorneys-in-fact, with
power of substitution, for the undersigned and in the
undersigneds name, place and stead, to sign and affix
the undersigneds name as director and/or officer of
the Corporation to (1) a Form 10-K, Annual Report, or
other applicable form, pursuant to the Securities
Exchange Act of 1934, as amended (the 1934 Act),
including any and all exhibits, schedules, supplements,
certifications and supporting documents thereto,
including, but not limited to, the Form 11-K Annual
Reports of the Corporations 401(k) Plan and similar
plans pursuant to the 1934 Act, and all amendments,
supplementations and corrections thereto, to be filed
by the Corporation with the Securities and Exchange
Commission (the SEC), as required in connection with
its registration under the 1934 Act, as amended; (2)
one or more Forms 3, 4 or 5 pursuant to the 1934 Act
and all related documents, amendments, supplementations
and corrections thereto, to be filed with the SEC as
required under the 1934 Act; and (3) one or more
Registration Statements, on Form S-3, Form S-8, Form
144 or other applicable forms, and all amendments,
including post-effective amendments, thereto, to be
filed by the Corporation with the SEC in connection
with the registration under the Securities Act of 1933,
as amended, of debentures or other securities of the
Corporation, and to file the same, with all exhibits
thereto and other supporting documents, with the SEC.

The undersigned also grants to said
attorneys-in-fact, and each of them, full power
and authority to do and perform any and all acts
necessary or incidental to the performance and
execution of the powers herein expressly granted.
 This Power of Attorney shall remain in effect
until revoked in writing by the undersigned.

IN WITNESS WHEREOF, the undersigned has
signed below as of this 4th day of February, 2005.

/s/ Paul Singer
Paul Singer
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
