<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001009306</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000060086</issuerCik>
      <issuerName>LOEWS CORP</issuerName>
      <secFileNumber>001-06541</secFileNumber>
      <issuerAddress>
        <com:street1>9 WEST 57TH STREET</com:street1>
        <com:city>NEW YORK</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10019-2714</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>212-521-2000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>TISCH JONATHAN M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director Emeritus</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Watermill Institutional Trading, LLC</name>
        <address>
          <com:street1>111 Town Square Place, Suite 1520</com:street1>
          <com:city>Jersey City</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07310</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>500000</noOfUnitsSold>
      <aggregateMarketValue>42190000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>212861300</noOfUnitsOutstanding>
      <approxSaleDate>02/25/2025</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <acquiredDate>06/11/2011</acquiredDate>
      <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>307409</amountOfSecuritiesAcquired>
      <paymentDate>06/11/2011</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <acquiredDate>09/01/2012</acquiredDate>
      <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>113634</amountOfSecuritiesAcquired>
      <paymentDate>09/01/2012</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <acquiredDate>09/01/2013</acquiredDate>
      <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>78957</amountOfSecuritiesAcquired>
      <paymentDate>09/01/2013</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jonathan M. Tisch</name>
        <address>
          <com:street1>9 West 57th Street</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10019</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <saleDate>01/02/2025</saleDate>
      <amountOfSecuritiesSold>16214</amountOfSecuritiesSold>
      <grossProceeds>1375897.15</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jonathan M. Tisch</name>
        <address>
          <com:street1>9 West 57th Street</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10019</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <saleDate>02/06/2025</saleDate>
      <amountOfSecuritiesSold>3691</amountOfSecuritiesSold>
      <grossProceeds>320710.99</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Jonathan M. Tisch</name>
        <address>
          <com:street1>9 West 57th Street</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10019</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <saleDate>02/07/2025</saleDate>
      <amountOfSecuritiesSold>3676</amountOfSecuritiesSold>
      <grossProceeds>318782.72</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>The securities to be sold are held by family trusts of which Jonathan M. Tisch, a director emeritus of Loews Corporation, is a trustee and that are included with Jonathan M. Tisch as the person for whose account securities are to be sold. In each case, the securities were originally held by Mr. Tisch's late mother, Joan H. Tisch, or by his late father, Preston R. Tisch, who originally acquired the securities on 01/11/1974. (1) The selling trusts acquired the securities on the date indicated by means of a distribution from another trust created by Jonathan M. Tisch.</remarks>
    <noticeSignature>
      <noticeDate>02/25/2025</noticeDate>
      <signature>/s/ Jonathan M. Tisch</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
