<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
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        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001070938</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0000060086</issuerCik>
            <issuerName>LOEWS CORPORATION</issuerName>
            <secFileNumber>001-06541</secFileNumber>
            <issuerAddress>
                <ns2:street1>667 Madison Avenue</ns2:street1>
                <ns2:city>New York</ns2:city>
                <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                <ns2:zipCode>10065</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>2125212936</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>PAUL FRIBOURG </nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Director</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>38th Fl.</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>561</noOfUnitsSold>
            <aggregateMarketValue>34832.49</aggregateMarketValue>
            <noOfUnitsOutstanding>225508650</noOfUnitsOutstanding>
            <approxSaleDate>09/01/2023</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>09/30/2013</acquiredDate>
            <natureOfAcquisitionTransaction>Stock Appreciation Rights </natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER </nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>561</amountOfSecuritiesAcquired>
            <paymentDate>09/30/2013</paymentDate>
            <natureOfPayment>N/A</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>09/01/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>08/16/2022</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Paul J Fribourg</signature>
        </noticeSignature>
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144
0001070938
XXXXXXXX
LIVE
0000060086
LOEWS CORPORATION
001-06541
667 Madison Avenue
New York
NY
10065
2125212936
PAUL FRIBOURG
Director
COMMON
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Fl.
New York
NY
10004
561
34832.49
225508650
09/01/2023
NYSE
Common
09/30/2013
Stock Appreciation Rights
ISSUER
N
561
09/30/2013
N/A
Y
09/01/2023
08/16/2022
/s/ Paul J Fribourg