-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 T/hhPgS/Uae6OW9qEfyrdxomVw6BU17/ay2hIKLYEaihu5cBseAheeajqnB5+Lmo
 BThhovwQzeMyM9rvcYHL7Q==

<SEC-DOCUMENT>0000060667-03-000081.txt : 20030603
<SEC-HEADER>0000060667-03-000081.hdr.sgml : 20030603
<ACCEPTANCE-DATETIME>20030603130102
ACCESSION NUMBER:		0000060667-03-000081
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030602
FILED AS OF DATE:		20030603

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOWES COMPANIES INC
		CENTRAL INDEX KEY:			0000060667
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-LUMBER & OTHER BUILDING MATERIALS DEALERS [5211]
		IRS NUMBER:				560578072
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			0129

	BUSINESS ADDRESS:	
		STREET 1:		1605 CURTIS BRIDGE RD
		CITY:			WILKESBORO
		STATE:			NC
		ZIP:			28697
		BUSINESS PHONE:		3366584000

	MAIL ADDRESS:	
		STREET 1:		1605 CURTIS BRIDGE ROAD
		CITY:			WILKERSBORO
		STATE:			NC
		ZIP:			28697

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			STEED JOHN DAVID
		CENTRAL INDEX KEY:			0001219930

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07898
		FILM NUMBER:		03729691

	BUSINESS ADDRESS:	
		STREET 1:		1605 CURTIS BRIDGE ROAD
		CITY:			WILKERSON
		STATE:			NC
		ZIP:			28697
		BUSINESS PHONE:		3366585377

	MAIL ADDRESS:	
		STREET 1:		1605 CURTIS BRIDGE ROAD
		CITY:			WILKESBORO
		STATE:			NC
		ZIP:			28697
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgardoc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0101</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2003-06-02</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000060667</issuerCik>
        <issuerName>LOWES COMPANIES INC</issuerName>
        <issuerTradingSymbol>LOW</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001219930</rptOwnerCik>
            <rptOwnerName>STEED JOHN DAVID</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>  </rptOwnerStreet1>
            <rptOwnerStreet2>  </rptOwnerStreet2>
            <rptOwnerCity>  </rptOwnerCity>
            <rptOwnerState>  </rptOwnerState>
            <rptOwnerZipCode>  </rptOwnerZipCode>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP/General Merchandise Manage</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeSecurity>
        <securityTitle>
            <value>Common Stock (SOFE)</value>
        </securityTitle>
        <transactionDate>
            <value>2003-05-30</value>
        </transactionDate>
        <transactionCoding>
            <transactionFormType>4</transactionFormType>
            <transactionCode>J</transactionCode>
            <equitySwapInvolved>0</equitySwapInvolved>
        </transactionCoding>
        <transactionAmounts>
            <transactionShares>
                <value>301</value>
                <footnoteId id="F1"/>
            </transactionShares>
            <transactionValue>
                <value>35.28</value>
            </transactionValue>
            <transactionAcquiredDisposedCode>
                <value>A</value>
            </transactionAcquiredDisposedCode>
        </transactionAmounts>
        <postTransactionAmounts>
            <sharesOwnedFollowingTransaction>
                <value>2227</value>
            </sharesOwnedFollowingTransaction>
        </postTransactionAmounts>
        <ownershipNature>
            <directOrIndirectOwnership>
                <value>D</value>
            </directOrIndirectOwnership>
        </ownershipNature>
    </nonDerivativeSecurity>

    <footnotes>
        <footnote id="F1">Stock Options For Everyone Plan</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: Patsy A. Blackburn  For: John D. Steed</signatureName>
        <signatureDate>2003-06-02</signatureDate>
    </ownerSignature>

</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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