But analysts say their efforts might make little difference to consumers pressured by rising costs, who could decide to stick to shopping at discounters - particularly as tax-rebate checks dry up and they aren't finding ''must-have'' fashion items in the stores.
''It will be very promotional. Consumers are more cash- and credit-constrained than any other time in U.S. history,'' said retail consultant Burt Flickinger III, managing director of Strategic Research Group.
A weak back-to-school season might signal trouble for the all-important holiday season, which begins not long afterward.
Although consumers may not see a new backpack or pair of jeans as essential this year, retailers are trying whatever they can - slashing prices of selected items, offering cash back or discounts on additional items, running some promotions at certain times of day.
''We assume it's going to be a very difficult customer environment, so from a sales and promotions standpoint we'll be extremely competitive,'' said Mike Boylson, chief marketing officer at J.C. Penney Co.
The department store chain is also introducing six lines aimed at teens and young adults during the season, compared with last year, when it introduced only one.
Patricia Edwards, an investment manager at Wentworth Hauser and Violich in Seattle, said the atmosphere was the most promotional she has seen in five or six years.
Another challenge experts cite is a lack of ''must-have'' fashion trends. Old favorites such as jeans and T-shirts are likely to be among the biggest sellers.
''There's an absence of anything new in fashion,'' said Marshal Cohen, chief retail analyst at NPD Group.
To get people past that thinking, retailers are going beyond any usual price cuts. Gap Inc. is expanding its ''friends and family'' discount program. American Eagle Outfitters Inc. is offering a free T-shirt to anyone who even tries on a pair of their jeans.
Some stores are also offering to cover the taxes on people's purchases. American Eagle is offering a discount to Florida shoppers, since their ''tax-free'' shopping week was canceled this year. Circuit City Stores Inc. plans to absorb the cost of state and local sales taxes for purchases at its California stores during two days in August.
Retailers are also changing their marketing to focus more squarely on prices. Last year, Staples Inc. emphasized its wide variety of products in its back-to-school marketing. Now it's offering free or nearly free items like pencil holders for a penny. In one ad, a woman attempts to use Staples' ''Easy'' button at a gas pump in an attempt to lower the $92.50 price for filling her tank, but the button doesn't work. A voiceover informs her the ''Easy'' button only works to lower prices at Staples.
''We recognized pretty early on the economic environment had taken a bit of a shift,'' said Teresa Herd, Staples' vice president and creative director. ''We looked at what people are experiencing - pain at the pump, pain when we go to the grocery store.''
Office Depot Inc.'s promotions - free products and items like pencil sharpeners and rulers for a penny - are similar to previous years, but this year the difference is the scope and assortment. New items are offered each week until Sept. 1.
Discounters are joining the fray, as well. Sam's Club is offering a $15 gift certificate to college students who sign up.
Walmart.com is chasing the same market, offering free shipping on many items and a special online gift card promotion.
In the end, Edwards said, while some retailers may be disappointed with back-to-school results, ''one way or another, children will be clothed and have crayons and notebooks for back-to-school, because they have to.''
At a glance
* THE BACKDROP: Retailers are pulling out all the stops to entice shoppers into their stores during a difficult back-to-school season, as consumers cut back amid rising food and gas prices, declining home values and a shaky job market.
* THE ANALYST TAKE: ''It will probably be one of the two or three most disappointing back-to-school seasons this decade,'' said retail consultant Burt Flickinger III, managing director of Strategic Research Group.
* THE DEALS: Department stores are increasing sales and promotions, Office Depot and Staples are offering supplies for free or for pennies, Sam's Club is giving college students a $15 gift card if they enroll.
