-----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>0000027419-06-000045.txt : 20060113
<SEC-HEADER>0000027419-06-000045.hdr.sgml : 20060113
<ACCEPTANCE-DATETIME>20060113170619
ACCESSION NUMBER:		0000027419-06-000045
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060111
FILED AS OF DATE:		20060113
DATE AS OF CHANGE:		20060113

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:			ULRICH ROBERT J
		CENTRAL INDEX KEY:			0001204995

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06049
		FILM NUMBER:		06530560

	BUSINESS ADDRESS:	
		STREET 1:		1000 NICOLLET MALL
		STREET 2:		TPS 3155
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55403
		BUSINESS PHONE:		6126965147

	MAIL ADDRESS:	
		STREET 1:		1000 NICOLLET MALL
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55403
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ulr130.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-01-11</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001204995</rptOwnerCik>
            <rptOwnerName>ULRICH ROBERT J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1000 NICOLLET MALL</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MINNEAPOLIS</rptOwnerCity>
            <rptOwnerState>MN</rptOwnerState>
            <rptOwnerZipCode>55403</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</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>2005-07-13</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>86799</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>357352.0000</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By GRAT</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.0833 per share</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>415050.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.0833 per share</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10615.5203</value>
                    <footnoteId id="F5"/>
                </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="F6"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>53.9800</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-01-11</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>379771</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F7"/>
            </exerciseDate>
            <expirationDate>
                <value>2016-01-11</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>379771.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>379771.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">In April 2003, 189,700 shares previously owned by Mr. Ulrich directly were contributed to a ten-year grantor retained annuity trust (the &quot;2003 ten-year GRAT&quot;).  In May 2004, 6,183 of these shares were distributed back to Mr. Ulrich by the 2003 ten-year GRAT.  In April 2005, 6,805 additional shares were distributed back to Mr. Ulrich by the 2003 ten-year GRAT.  Shares held in the 2003 ten-year GRAT are considered indirectly owned.</footnote>
        <footnote id="F2">In April 2003, 261,256 shares previously owned by Mr. Ulrich directly were contributed to a two-year grantor retained annuity trust (the &quot;2003 two-year GRAT&quot;).  In May 2004, 174,457 of these shares were distributed back to Mr. Ulrich by the 2003 two-year GRAT.  In July 2005, the 2003 two-year GRAT was terminated and the remaining  86,799 shares were transferred by gift.</footnote>
        <footnote id="F3">In May 2004, 180,640 shares previously owned by Mr. Ulrich directly were contributed to a four-year grantor retained annuity trust (the &quot;2004 four-year GRAT&quot;).  In May 2005, 171,073 of these shares were distributed back to Mr. Ulrich by the 2004 four-year GRAT. Shares held in the 2004 four-year GRAT are considered indirectly owned.</footnote>
        <footnote id="F4">In June 2005, 177,878 shares previously owned by Mr. Ulrich directly were contributed to a two-year grantor retained annuity trust (the &quot;2005 two-year GRAT&quot;).  Shares held in the 2005 two-year GRAT are considered indirectly owned.</footnote>
        <footnote id="F5">Shares held in the Target Corporation 401(k) Plan (the &quot;401(k) Plan&quot;) based on the plan statement as of December 31, 2005.</footnote>
        <footnote id="F6">Option granted under the Target Corporation Long-Term Incentive Plan in a transaction exempt under Rule  16b-3.</footnote>
        <footnote id="F7">Option granted on January 11, 2006.  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>2006-01-13</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
