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<title>8-k Press Release</title>
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<p align="center" style="text-align:center; margin-top:0; margin-bottom:0"><b>UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
</b>Washington, D.C. 20549<br>
<b><font size="4"><br>
<br>
FORM
8-K<br>
<br>
</font>CURRENT REPORT<br>
PURSUANT TO SECTION 13 OR 15(d) OF THE<br>
SECURITIES EXCHANGE ACT OF 1934</b></p>
<p align="center" style="text-align:center; margin-top:0; margin-bottom:0">&nbsp;</p>
<p style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<div align="center">
  <center>
  <table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="53%" id="AutoNumber2">
    <tr>
      <td width="71%" style="border-style: none; border-width: medium">
      <p style="margin-top: 0; margin-bottom: 0">Date of Report (Date of
      earliest event reported)</td>
      <td width="29%" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top: medium none #111111; border-bottom: medium none #111111">
      <p align="center" style="margin-top: 0; margin-bottom: 0"><b>February 23,
      2004</b></td>
    </tr>
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  </center>
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<p align="center">
<IMG SRC="lowesgraphic.gif" ALT="LOGO" width="147" height="78"> </p>
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  <center>
  <table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="74%" id="AutoNumber1" height="56">
    <tr>
      <td width="100%" style="border-style: none; border-width: medium" height="16">
      <p align="center"></td>
    </tr>
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      <td width="100%" style="border-style: none; border-width: medium" height="17">
      <p align="center"><b>LOWE'S COMPANIES, INC.</b></td>
    </tr>
    <tr>
      <td width="100%" style="border-style: none; border-width: medium" height="17">
      <p align="center" style="margin-top: 0; margin-bottom: 0"><font size="2">
      (Exact name of registrant as specified in its charter)</font></td>
    </tr>
  </table>
  </center>
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<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
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  <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse">
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      <td width="204" valign="top" style="width:153.0pt;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0"><b>North
      Carolina</b></td>
      <td width="30" valign="top" style="width:22.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0"><b>&nbsp;&nbsp;&nbsp;</b></td>
      <td width="192" valign="top" style="width:2.0in;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0"><b>1-7898</b></td>
      <td width="30" valign="top" style="width:22.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0"><b>&nbsp;&nbsp;&nbsp;</b></td>
      <td width="181" valign="top" style="width:135.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0"><b>
      56-0578072</b></td>
    </tr>
    <tr>
      <td width="204" valign="top" style="width:153.0pt;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0">
      <font size="2">(State or
      other jurisdiction <br>
      of incorporation)</font></td>
      <td width="30" valign="top" style="width:22.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0">&nbsp;</td>
      <td width="192" valign="top" style="width:2.0in;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0">
      <font size="2">(Commission
      File <br>
      Number)</font></td>
      <td width="30" valign="top" style="width:22.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0">&nbsp;</td>
      <td width="181" valign="top" style="width:135.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p align="center" style="text-align:center; margin-top:0; margin-bottom:0">
      <font size="2">(IRS
      Employer<br>
      &nbsp;Identification No.)</font></td>
    </tr>
  </table>
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<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<div align="center">
  <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse" width="453">
    <tr>
      <td valign="top" style="width:324;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><b>1000
      Lowe's Blvd., Mooresville, NC</b></td>
      <td valign="top" style="width:101;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      <p class="MsoNormal" align="center" style="text-align:center; margin-top:0; margin-bottom:0"><b>
      28117</b></td>
    </tr>
    <tr>
      <td valign="top" style="width:324;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font size="2">(Address of principal executive offices)</font></td>
      <td valign="top" style="width:101;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      <p class="MsoNormal" align="center" style="text-align:center; margin-top:0; margin-bottom:0">
      <font size="2">(Zip Code)</font></td>
    </tr>
    <tr>
      <td valign="top" style="width:324;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      &nbsp;</td>
      <td valign="top" style="width:101;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      &nbsp;</td>
    </tr>
    <tr>
      <td valign="top" style="width:324;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      &nbsp;</td>
      <td valign="top" style="width:101;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      &nbsp;</td>
    </tr>
    <tr>
      <td valign="top" style="width:324;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      <font size="2">Registrant's telephone number, including area code</font></td>
      <td valign="top" style="width:101;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" align="center">
      <b>(704) 758-1000</b></td>
    </tr>
  </table>
</div>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<hr>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
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  <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse" width="692" height="248">
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      <td valign="top" style="width:70;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="57">
      <p class="MsoNormal"><b><u>Item 7</u></b>.</td>
      <td valign="top" style="width:21;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="57">
      <p class="MsoNormal"><b>&nbsp;</b></td>
      <td valign="top" style="width:559;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="57">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3"><b><u>
      Financial Statements and Exhibits<br>
      </u>
      </b>
      <br>
      (c) Exhibits.</font></p>
      </td>
    </tr>
    <tr>
      <td valign="top" style="width:70;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="18">
      </td>
      <td valign="top" style="width:21;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="18">
      </td>
      <td valign="top" style="width:559;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="18">
      <p style="margin-top: 0; margin-bottom: 0">
      </td>
    </tr>
    <tr>
      <td valign="top" style="width:70;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="38">
      &nbsp;</td>
      <td valign="top" style="width:21;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="38">
      &nbsp;</td>
      <td valign="top" style="width:559;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="38">
      99.1&nbsp;&nbsp;&nbsp; Press Release <font size="3">dated February 23,
      2004,
      announcing the financial results of Lowe's&nbsp;&nbsp;Companies, Inc. (the &quot;Company&quot;) for its
      fourth quarter and year ended January 30, 2004.</font></td>
    </tr>
    <tr>
      <td valign="top" style="width:70;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="15"></td>
      <td valign="top" style="width:21;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="15"></td>
      <td valign="top" style="width:559;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="15"></td>
    </tr>
    <tr>
      <td valign="top" style="width:70;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="19">
      <p class="MsoNormal" style="text-align:justify"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b></td>
      <td valign="top" style="width:21;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="19">
      <p class="MsoNormal"><b>&nbsp;</b></td>
      <td valign="top" style="width:559;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="19">
      <p class="MsoNormal"><b>&nbsp;</b></td>
    </tr>
    <tr>
      <td valign="top" style="width:70;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="101">
      <p class="MsoNormal" style="text-align:justify"><b><u>Item 12</u></b>.</td>
      <td valign="top" style="width:21;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="101">
      <p class="MsoNormal"><b>&nbsp;</b></td>
      <td valign="top" style="width:559;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in" height="101">
      <p class="MsoNormal"><u><b>Results of Operations and Financial Condition</b></u></p>
      <p class="MsoNormal">On <font size="3">February 23, 2004</font>,
      the Company issued a press release, furnished as Exhibit 99.1 and
      incorporated herein by reference, announcing the Company's financial
      results for the quarter and year ended <font size="3">January 30, 2004</font>.</p>
      <p class="MsoNormal">The information contained in this Current Report on
      Form 8-K, including the exhibit attached hereto, is being furnished and
      shall not be deemed to be &quot;filed&quot; for the purposes of Section 18 of the
      Securities and Exchange Act of 1934, as amended, or otherwise subject to
      the liabilities of that Section. Furthermore, the information contained in
      this Current Report on Form 8-K shall not be deemed to be incorporated by
      reference into any registration statement or other document filed pursuant
      to the Securities Act of 1933, as amended. </p>
      </td>
    </tr>
    </table>
</div>
<hr>
<p class="MsoNormal" align="center" style="text-align:center"><b><br>
<br>
</b> <font face="CG Times" size="3"><b>SIGNATURE</b></p>
    <p align="center">&nbsp;</p>
    <p align="justify">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 thereunto duly authorized. </p>
    <table width="864" height="164">
      <tr>
        <td align="middle" width="265" height="1"></td>
        <td align="middle" width="437" height="1"></td>
        <td align="middle" width="512" height="1"></td>
        <tr>
          <td align="middle" width="265" height="17"></td>
          <td align="middle" width="437" height="17"></td>
          <td align="middle" width="512" height="17">
            <p align="center"><font face="CG Times" size="3"><u>LOWE'S
            COMPANIES, INC.</u></font></td>
          <tr>
            <td align="middle" width="265" height="1"></td>
            <td align="middle" width="437" height="1"></td>
            <td align="middle" width="512" height="1"></td>
            <tr>
              <td align="middle" width="265" height="1"></td>
              <td align="middle" width="437" height="1"></td>
              <td align="middle" width="512" height="1"></td>
              <tr>
                <td align="middle" width="265" height="1"></td>
                <td align="middle" width="437" height="1"></td>
                <td align="middle" width="512" height="1"></td>
                <tr>
                  <td align="middle" width="265" height="1"></td>
                  <td align="middle" width="437" height="1"></td>
                  <td align="middle" width="512" height="1"></td>
                  <tr>
                    <td align="middle" width="265" height="1"></td>
                    <td align="middle" width="437" height="1"></td>
                    <td align="middle" width="512" height="1"></td>
                    <tr>
                      <td align="middle" width="265" height="1"></td>
                      <td align="middle" width="437" height="1"></td>
                      <td align="middle" width="512" height="1"></td>
                      <tr>
                        <td align="middle" width="265" height="111"><font face="CG Times" size="3">
                          <p style="word-spacing: 0; margin-top: 0; margin-bottom: 0" align="center">
                          February 23, 2004</p>
                          <hr>
                          <p style="word-spacing: 0; margin-top: 0; margin-bottom: 0" align="center">Date</p>
                          <p style="word-spacing: 0; margin-top: 0; margin-bottom: 0" align="center">&nbsp;</p>
                          </font></td>
                        <td align="middle" width="437" height="111"></td>
                        <td align="middle" width="512" height="111">&nbsp;
                          <p style="word-spacing: 0; margin-top: 0; margin-bottom: 0" align="center"><font face="CG Times" size="3">/s/Kenneth
                          W. Black, Jr.</font></p>
                          <hr>
                          <p style="word-spacing: 0; margin-top: 0; margin-bottom: 0" align="center"><font face="CG Times" size="3">Kenneth
                          W. Black, Jr.</p>
                          <p align="center" style="word-spacing: 0; margin-top: 0; margin-bottom: 0">
                          Senior Vice President and
                          <p align="center" style="word-spacing: 0; margin-top: 0; margin-bottom: 0">
                          Chief Accounting Officer</font></td>
                      </table>
                      </font>
<p class="MsoNormal"><br>
&nbsp;</p>
<hr>
<p class="MsoNormal" align="center" style="text-align:center"><b><br>
EXHIBIT INDEX<br>
&nbsp;</b></p>
<div align="center">
  <center>
                              <table border="0" width="76%" style="border-collapse: collapse" bordercolor="#111111" cellpadding="0" cellspacing="0">
                                <tr>
                                  <font face="CG Times" size="3">
                                  <td width="15%" align="center" bordercolorlight="#000000" bordercolordark="#000000" style="border-bottom: 1px solid #000000">
                                  <b>Exhibit No.</b></td>
                                  <td width="5%" align="center">&nbsp;</td>
                                  <td width="305%" align="center" bordercolorlight="#000000" bordercolordark="#000000" style="border-bottom: 1px solid #000000">
                                  <p align="left"><b>Description</b></td>
                                  </font>
                                </tr>
                                <tr>
                                  <font face="CG Times" size="3">
                                  <td width="15%" align="center">99.1</td>
                                  <td width="5%">&nbsp;</td>
                                  <td width="305%">Press Release <font size="3">
                                  dated February 23, 2004, announcing the
                                  Company's financial results for its fourth quarter
                                  and year ended
                                  January 30, 2004</font></td>
                                  </font>
                                </tr>
                              </table>
                              </center>
</div>

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</html>
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{"company-data": {"conformed-name": "LOWES COMPANIES INC", "cik": "0000060667", "assigned-sic": "5211", "irs-number": "560578072", "state-of-incorporation": "NC", "fiscal-year-end": "0129"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-07898", "film-number": "04620777"}, "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"}}
8-k Press Release
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)
February 23,
      2004
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
Item 7
.
Financial Statements and Exhibits
(c) Exhibits.
99.1    Press Release
dated February 23,
      2004,
      announcing the financial results of Lowe's  Companies, Inc. (the "Company") for its
      fourth quarter and year ended January 30, 2004.
Item 12
.
Results of Operations and Financial Condition
On
February 23, 2004
,
      the Company issued a press release, furnished as Exhibit 99.1 and
      incorporated herein by reference, announcing the Company's financial
      results for the quarter and year ended
January 30, 2004
.
The information contained in this Current Report on
      Form 8-K, including the exhibit attached hereto, is being furnished and
      shall not be deemed to be "filed" for the purposes of Section 18 of the
      Securities and Exchange Act of 1934, as amended, or otherwise subject to
      the liabilities of that Section. Furthermore, the information contained in
      this Current Report on Form 8-K shall not be deemed to be incorporated by
      reference into any registration statement or other document filed pursuant
      to the Securities Act of 1933, as amended.
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 thereunto duly authorized.
LOWE'S
            COMPANIES, INC.
February 23, 2004
Date
/s/Kenneth
                          W. Black, Jr.
Kenneth
                          W. Black, Jr.
Senior Vice President and
Chief Accounting Officer
EXHIBIT INDEX
Exhibit No.
Description
99.1
Press Release
dated February 23, 2004, announcing the
                                  Company's financial results for its fourth quarter
                                  and year ended
                                  January 30, 2004