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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman"><strong>UNITED
        STATES</strong></font></div>
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        AND EXCHANGE COMMISSION</strong></font></div>
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        D.C. 20549</strong></font></div>
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        8-K</strong></font></div>
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        REPORT</strong></font></div>
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        To Section 13 or 15 (d) of the </strong><strong>Securities Exchange Act of
        1934</strong></font></div>
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            <tr>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Date
                  of Report (Date of earliest event reported)</strong></font></div>
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                  15, 2007</strong></font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><img src="lowesgraphicimage.jpg" alt=""></div>
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        COMPANIES, INC.</strong></font></div>
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                  Lowe's Blvd., Mooresville, NC</strong></font></div>
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                  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
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        1.01&#160; ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT</strong></font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        June
        15, 2007, Lowe&#8217;s Companies, Inc. (the &#8220;Company&#8221;) entered into an Amended and
        Restated Credit Agreement (the &#8220;Amended Facility&#8221;) with Bank of America, N.A.,
        Wachovia Bank, National Association, JPMorgan Chase Bank, N.A., SunTrust
        Bank,
        US Bank, National Association, Merrill Lynch Bank USA and the other lenders
        party thereto. The Amended Facility amends and restates the credit agreement
        dated July 30, 2004, which provided for a revolving credit facility of up
        to $1
        billion. The Amended Facility extends the maturity date to June 15, 2012
        and
        provides for a revolving credit facility in the amount of $1.75 billion,
        which
        includes a letter of credit sub-facility of up to $500 million and a swingline
        sub-facility of up to $250 million. Borrowings are unsecured and priced based
        upon market conditions at the time of funding. The Amended Facility contains
        certain restrictive covenants, which include maintenance of a specified debt
        leverage ratio, borrowing rates that are more favorable than those available
        under the original credit agreement and permits the Company to increase the
        total commitments available under the Amended Facility up to $2.25 billion
        under
        certain conditions. No borrowings are currently outstanding under the Amended
        Facility. </font></font></div>
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        2.03&#160; CREATION OF A DIRECT FINANCIAL OBLIGATION OR AN OBLIGATION UNDER AN
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          disclosure required by this item and contained elsewhere in this Form 8-K
          is
          incorporated by reference.</font></div>
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        to the requirements of the Securities Exchange Act of 1934, the registrant
        has
        duly caused this report to be signed on its behalf by the undersigned hereunto
        duly authorized.</font></div>
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                <td width="1%"><font style="FONT-FAMILY: Times New Roman" size="2">&#160;</font></td>
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                <td colspan="2">
                  <div><font style="FONT-FAMILY: Times New Roman" size="2"><strong>LOWE'S
                    COMPANIES, INC.</strong></font></div>
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                <td><font style="FONT-FAMILY: Times New Roman" size="2">&#160;<br>&#160;</font></td>
                <td><font style="FONT-FAMILY: Times New Roman" size="2">&#160;<br>&#160;</font></td>
                <td><font style="FONT-FAMILY: Times New Roman" size="2">&#160;<br>&#160;</font></td>
              </tr>
              <tr valign="top" bgcolor="#ffffff">
                <td><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">Date:&#160;June
                  21, 2007</font></td>
                <td><font style="FONT-FAMILY: Times New Roman" size="2">By:&#160;&#160;</font></td>
                <td><font style="FONT-FAMILY: Times New Roman" size="2">/s/&#160;Matthew
                  V.
                  Hollifield</font></td>
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                  <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Matthew
                    V. Hollifield</font></div>
                  <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Senior
                    Vice President and </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
                    Accounting Officer</font></div>
                </td>
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[{"type": "8-K", "sequence": "1", "filename": "lowesform8k6212007.htm", "description": "LOWE'S COMPANIES, INC. FORM 8-K 6-21-2007", "secsgml_size_bytes": 25880}]
{"company-data": {"conformed-name": "LOWES COMPANIES INC", "cik": "0000060667", "assigned-sic": "5211", "irs-number": "560578072", "state-of-incorporation": "NC", "fiscal-year-end": "0202"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-07898", "film-number": "07934001"}, "business-address": {"street1": "1000 LOWE'S BLVD.", "city": "MOORESVILLE", "state": "NC", "zip": "28117", "phone": "7047581000"}, "mail-address": {"street1": "P.O. BOX 1000", "city": "MOORESVILLE", "state": "NC", "zip": "28115"}}
UNITED
        STATES
SECURITIES
        AND EXCHANGE COMMISSION
Washington,
        D.C. 20549
FORM
        8-K
CURRENT
        REPORT
Pursuant
        To Section 13 or 15 (d) of the
Securities Exchange Act of
        1934
Date
                  of Report (Date of earliest event reported)
June
                  15, 2007
LOWE'S
        COMPANIES, INC.
(Exact
        name of registrant as specified in its charter)
North
                  Carolina
1-7898
56-0578072
(State
                  or other jurisdiction
of
                  incorporation)
(Commission
                  File
Number)
(IRS
                  Employer
Identification
                  No.)
1000
                  Lowe's Blvd., Mooresville, NC
28117
(Address
                  of principal executive offices)
(Zip
                  Code)
Registrant's
                  telephone number, including area code
(704)
                  758-1000
Check
        the
        appropriate box below if the Form 8-K filing is intended to simultaneously
        satisfy the filing obligation of the registrant under any of the following
        provisions (
see
General
        Instruction A.2. below):
o
Written
                  communications pursuant to Rule 425 under the Securities Act (17
                  CFR
                  230.425)
o
Soliciting
                  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                  240.14a-12)
o
Pre-commencement
                  communications pursuant to Rule 14d-2(b) under the Exchange Act
                  (17 CFR
                  240.14d-2(b))
o
Pre-commencement
                  communications pursuant to Rule 13e-4(c) under the Exchange Act
                  (17 CFR
                  240.13e-4(c))
ITEM
        1.01  ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT
On
        June
        15, 2007, Lowe's Companies, Inc. (the "Company") entered into an Amended and
        Restated Credit Agreement (the "Amended Facility") with Bank of America, N.A.,
        Wachovia Bank, National Association, JPMorgan Chase Bank, N.A., SunTrust
        Bank,
        US Bank, National Association, Merrill Lynch Bank USA and the other lenders
        party thereto. The Amended Facility amends and restates the credit agreement
        dated July 30, 2004, which provided for a revolving credit facility of up
        to $1
        billion. The Amended Facility extends the maturity date to June 15, 2012
        and
        provides for a revolving credit facility in the amount of $1.75 billion,
        which
        includes a letter of credit sub-facility of up to $500 million and a swingline
        sub-facility of up to $250 million. Borrowings are unsecured and priced based
        upon market conditions at the time of funding. The Amended Facility contains
        certain restrictive covenants, which include maintenance of a specified debt
        leverage ratio, borrowing rates that are more favorable than those available
        under the original credit agreement and permits the Company to increase the
        total commitments available under the Amended Facility up to $2.25 billion
        under
        certain conditions. No borrowings are currently outstanding under the Amended
        Facility.
ITEM
        2.03  CREATION OF A DIRECT FINANCIAL OBLIGATION OR AN OBLIGATION UNDER AN
        OFF-BALANCE SHEET ARRANGEMENT OF A REGISTRANT
The
          disclosure required by this item and contained elsewhere in this Form 8-K
          is
          incorporated by reference.
SIGNATURE
Pursuant
        to the requirements of the Securities Exchange Act of 1934, the registrant
        has
        duly caused this report to be signed on its behalf by the undersigned hereunto
        duly authorized.
LOWE'S
                    COMPANIES, INC.
Date: June
                  21, 2007
By:
/s/ Matthew
                  V.
                  Hollifield
Matthew
                    V. Hollifield
Senior
                    Vice President and
Chief
                    Accounting Officer