-----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>0000027419-05-000160.txt : 20050718
<SEC-HEADER>0000027419-05-000160.hdr.sgml : 20050718
<ACCEPTANCE-DATETIME>20050718154711
ACCESSION NUMBER:		0000027419-05-000160
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050715
FILED AS OF DATE:		20050718
DATE AS OF CHANGE:		20050718

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Baer Timothy R
		CENTRAL INDEX KEY:			0001290220

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06049
		FILM NUMBER:		05959453

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		612-696-5147

	MAIL ADDRESS:	
		STREET 1:		1000 NICOLLET MALL
		STREET 2:		TPS-3155
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55403
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bae90.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-07-15</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001290220</rptOwnerCik>
            <rptOwnerName>Baer Timothy R</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>2005-07-15</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>8676</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>17.2969</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>8876.0000</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>2005-07-15</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>8676</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>58.6000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>200.0000</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>3043.2475</value>
                    <footnoteId id="F1"/>
                </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="F2"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>17.2969</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-07-15</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>8676</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2008-01-14</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>8676.0000</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">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="F2">Option granted under the Target Corporation Long-Term Incentive Plan of 1981 in a transaction exempt under Rule 16b-3.</footnote>
        <footnote id="F3">Option granted on January 14, 1998.  Option vests and becomes exercisable in  25% increments on each anniversary of the grant date.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Timothy R. Baer</signatureName>
        <signatureDate>2005-07-18</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>baerpoa.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 17th day of January, 2005.

/s/ Timothy R. Baer
Timothy R. Baer
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
