EX-23 2 exhibit23.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM exhibit23.htm
Exhibit 23

 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in:

 
Description
 
Registration Statement Number
 
       
Form S-3
     
Lowe’s Stock Advantage Direct Stock Purchase Plan
 
333-155748
 
Debt Securities, Preferred Stock, Common Stock
 
333-161697
 
       
 
Form S-8
     
Lowe’s 401(k) Plan
 
 33-29772
 
Lowe’s Companies, Inc. 1994 Incentive Plan
 
 33-54499
 
Lowe’s Companies, Inc. 1997 Incentive Plan
 
 333-34631
 
Lowe’s Companies, Inc. Directors’ Stock Option Plan
 
 333-89471
 
Lowe’s Companies, Inc. 2001 Incentive Plan
 
 333-73408
 
Lowe’s Companies Benefit Restoration Plan
 
 333-97811
 
Lowe’s Companies Cash Deferral Plan
 
 333-114435
 
Lowe’s Companies, Inc. 2006 Long-Term Incentive Plan
 
333-138031
 
Lowe’s Companies Employee Stock Purchase Plan – Stock Options for Everyone
 
333-143266
 

 
of our report dated August 19, 2011, relating to the financial statements of Lowe’s Companies Employee Stock Purchase Plan – Stock Options for Everyone, appearing in this Annual Report on Form 11-K of Lowe’s Companies Employee Stock Purchase Plan – Stock Options for Everyone for the year ended May 31, 2011.


/s/ DELOITTE & TOUCHE LLP

Charlotte, North Carolina
August 19, 2011