<?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>0001733872</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000060667</issuerCik>
      <issuerName>LOWES COMPANIES INC</issuerName>
      <secFileNumber>001-07898</secFileNumber>
      <issuerAddress>
        <com:street1>1000 LOWES BLVD.</com:street1>
        <com:city>MOORESVILLE</com:city>
        <com:stateOrCountry>NC</com:stateOrCountry>
        <com:zipCode>28117</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>704-758-1000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Frieson Donald</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Morgan Stanley Smith Barney LLC Executive Services</name>
        <address>
          <com:street1>200 W Civic Center Dr - 4th Floor</com:street1>
          <com:city>SANDY</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84070</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>18570</noOfUnitsSold>
      <aggregateMarketValue>4734402.32</aggregateMarketValue>
      <noOfUnitsOutstanding>575100000</noOfUnitsOutstanding>
      <approxSaleDate>03/25/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <acquiredDate>03/25/2024</acquiredDate>
      <natureOfAcquisitionTransaction>STOCK OPTION EXERCISE</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>18570</amountOfSecuritiesAcquired>
      <paymentDate>03/25/2024</paymentDate>
      <natureOfPayment>COMPENSATION</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>DONALD FRIESON</name>
        <address>
          <com:street1>1000 LOWES BLVD.</com:street1>
          <com:city>MOORESVILLE</com:city>
          <com:stateOrCountry>NC</com:stateOrCountry>
          <com:zipCode>28117</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>STOCK OPTION EXERCISE</securitiesClassTitle>
      <saleDate>03/05/2024</saleDate>
      <amountOfSecuritiesSold>25435</amountOfSecuritiesSold>
      <grossProceeds>6154560.08</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>03/25/2024</noticeDate>
      <signature>/s/ Donald E Frieson</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
