Kohl's is trying to play the middle of the market, a difficult strategy to pull off:

For its market share, Kohl's is targeting young mothers with children at home, building stores in family heavy areas and putting the emphasis on convenience and value.

"It's a store that's focused totally on Mom," said Kevin Mansell, president of Wisconsin-based Kohl's Corp.

Mansell said he isn't worried about undertaking an aggressive expansion in difficult economic times because Kohl's is well-positioned between traditional department stores and mass merchants.

"In good times, people will trade up to Kohl's looking for the brands and willing to spend more money," he said. "In tougher times, customers will move down from traditional department stores and specialty stores, looking for great value."

At least they are very clear on who their tarrget customer is.