<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>
