JPMORGAN CHASE & CO — Capital/Financing Update 2007

Feb 15, 2007

424B2 1 institmtnps182l.htm 424(B)2 DATED FEBRUARY 14, 2007

Pricing Supplement No. 182L dated February 14, 2007 (To Prospectus dated April 5, 2005 and Prospectus Supplement dated April 12, 2005) Rule 424(b)(2) File No. 333-117775 CUSIP #: 46623E CU1

JPMORGAN CHASE & CO.

[X]	Senior Medium-Term Notes, Series C Due From Nine Months to Thirty Years from Date of Issue
[ ]	Subordinated Medium Term Notes, Series A Due From Nine Months to Thirty Years from Date of Issue

Principal Amount: Issue Price: Commission or Discount: Proceeds to Company: $1,000,000,000 100% $ 3,5000,000 $996,500,000

Agents	Principal Amount To be Purchased
J.P. MORGAN SECURITIES INC. Bank of New YOrk cAPITAL mARKETS, iNC. BLAYLOCK & cOMPANY, INC.	$980,000,000 $ 10,000,000 $ 10,000,000

Agents' Capacity: if as principal [ ] As agent [X] As principal

[ ]	The Notes are being offered at varying prices relating to prevailing market prices at the time of sale. SEE BELOW
[ X ]	The Notes are being offered at a fixed initial public offering price equal to the Issue Price (as a percentage of Principal Amount).

Issue Date:	February 22, 2007
Stated Maturity:	February 22, 2012

Form: [ X ] Book-entry [_] Certificated

Currency: U.S. Dollars [ ] Fixed Rate Note: N/A

[X ] Floating Rate Note: CD [ ] Treasury Rate [ ] Commercial Paper Rate [ ] Prime Rate [ ] LIBOR Telerate [X] CMT [ ] LIBOR Reuters [ ]

Interest Payment Dates: Quarterly on the 22 nd or next good business day of February, May, August and November, via modified following business day convention, commencing May 22, 2007.

Interest Reset Dates: Quarterly on the 22 nd or next good business day of February, May, August and November, via modified following business day convention, commencing May 22, 2007.

Index Maturity: 3-month LIBOR Spread (+/-) : +9 BPS Multiplier: Not Applicable Maximum Interest Rate: Not Applicable Minimum Interest Rate: Not Applicable Optional Redemption: Yes [ ] No [X]

Settlement Period: The terms agreement provides that the closing will occur on February 22, 2007, which will be more than three U.S. business days after the date of this pricing supplement. Rule 15c6-1 under the Securities Exchange Act of 1934 generally requires that securities trades in the secondary market settle in three business days, unless the parties to a trade expressly agree otherwise.