Exhibit 15.1

September 6, 2006

Lowe’s Companies, Inc.

Mooresville, North Carolina

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Lowe’s Companies, Inc. and subsidiaries for the fiscal periods ended May 5, 2006 and April 29, 2005, as indicated in our report dated June 12, 2006 and for the fiscal periods ended August 4, 2006 and July 29, 2005, as indicated in our report dated September 6, 2006; because we did not perform an audit, we expressed no opinion on that information.

We are aware that our reports referred to above, which are included in your Quarterly Reports on Form 10-Q for the quarters ended May 5, 2006 and August 4, 2006, are incorporated by reference in the following Registration Statements:

§   Registration Statement No. 33-54497 on Form S-8,

§   Registration Statement No. 33-54499 on Form S-8,

§   Registration Statement No. 333-34631 on Form S-8,

§   Registration Statement No. 333-75793 on Form S-8,

§   Registration Statement No. 333-89471 on Form S-8,

§   Registration Statement No. 333-36096 on Form S-8,

§   Registration Statement No. 333-73408 on Form S-8,

§   Registration Statement No. 333-97811 on Form S-8,

§   Registration Statement No. 333-33230 on Form S-3/A,

§   Registration Statement No. 333-114435 on Form S-8,

§   Registration Statement No. 333-55252 on Form S-3/A,

§   Registration Statement No. 333-72905 on Form S-3MEF,

§   Registration Statement No. 333-42733 on Form S-3,

§   Registration Statement No. 333-14257 on Form S-3,

§   Registration Statement No. 333-51865 on Form S-3,

§   Registration Statement No. 333-60434 on Form S-3/A,

§   Post-Effective Amendment No. 6 to Registration Statement No. 333-60434 on Form S-3,

§   Registration Statement No. 333-72585 on Form S-4/A,

§   Registration Statement No. 333-83201 on Form S-4,

§   Registration Statement No. 333-34580 on Form S-3/A; and

§   Registration Statement No. 333-128779 on Form S-3MEF

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under the Securities Act of 1933, are not considered a part of the Registration Statements prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ DELOITTE & TOUCHE LLP

Charlotte, North Carolina

September 6, 2006