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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001181431-07-006764.txt : 20070130
<SEC-HEADER>0001181431-07-006764.hdr.sgml : 20070130
<ACCEPTANCE-DATETIME>20070130152855
ACCESSION NUMBER:		0001181431-07-006764
CONFORMED SUBMISSION TYPE:	3/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061215
FILED AS OF DATE:		20070130
DATE AS OF CHANGE:		20070130

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:			0202

	BUSINESS ADDRESS:	
		STREET 1:		1000 LOWE'S BLVD.
		CITY:			MOORESVILLE
		STATE:			NC
		ZIP:			28117
		BUSINESS PHONE:		7047581000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 1000
		CITY:			MOORESVILLE
		STATE:			NC
		ZIP:			28115

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BROWN MICHAEL K
		CENTRAL INDEX KEY:			0001220681

	FILING VALUES:
		FORM TYPE:		3/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07898
		FILM NUMBER:		07564426

	BUSINESS ADDRESS:	
		STREET 1:		1605 CURTIS BRIDGE RD
		CITY:			WILKERSBORO
		STATE:			NC
		ZIP:			28697
		BUSINESS PHONE:		3366585377

	MAIL ADDRESS:	
		STREET 1:		1605 CURTIS BRIDGE ROAD
		STREET 2:		LOWES COMPANIES INC
		CITY:			WILKERSBORO
		STATE:			NC
		ZIP:			28697
</SEC-HEADER>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>rrd144508.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2006-12-15</periodOfReport>

    <dateOfOriginalSubmission>2006-12-21</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001220681</rptOwnerCik>
            <rptOwnerName>BROWN MICHAEL K</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1000 LOWE'S BOULEVARD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MOORESVILLE</rptOwnerCity>
            <rptOwnerState>NC</rptOwnerState>
            <rptOwnerZipCode>28117</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>EVP - Store Operations</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>78380.8701</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By 401k Plan</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This amendment is being filed to correct the number of shares originally reported as held by 401(k) Plan.  The original report overstated the shares held by 401(k) Plan by 832.2293 shares.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: Sandra Felton For: Michael K. Brown</signatureName>
        <signatureDate>2007-01-30</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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