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 12, 2001 (February 9, 2001)
                      ------------------------------------

                             LOWE'S COMPANIES, INC.
                             ----------------------
               (Exact name of registrant as specified in charter)


        North Carolina                    1-7898                 56-0578072
        --------------                    ------                 ----------
(State or other jurisdiction of        (Commission             (IRS Employer
        incorporation)                 File Number)          Identification No.)


                  1605 Curtis Bridge Road
                Wilkesboro, North Carolina                    28697
                --------------------------                    -----
         (Address of principal executive offices)           (Zip Code)

       Registrant's telephone number, including area code: (336) 658-4000
                                                          -----------------

                                 Not Applicable
                                 --------------
          (former name or former address if changed since last report)



<PAGE>
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits

           (c)      Exhibits
                    --------

          99.1      News   Release,   dated   February  9,  2001,   relating  to
                    anticipated  2000 fiscal year and fourth  quarter  sales and
                    earnings.


Item 9.  Regulation FD Disclosure

         Attached  hereto as  Exhibit  99.1 is a news  release  issued by Lowe's
Companies,  Inc. on February 9, 2001,  relating to its  anticipated  2000 fiscal
year and fourth quarter sales and earnings.





<PAGE>
                                    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:    February 12, 2001                  /s/ Robert A. Niblock
                                            ------------------------------------
                                            Name:    Robert A. Niblock
                                            Title:   Senior Vice President
                                                     and Chief Financial Officer


<PAGE>
                                  EXHIBIT INDEX


          99.1      News   Release,   dated   February  9,  2001,   relating  to
                    anticipated  2000 fiscal year and fourth  quarter  sales and
                    earnings.
[{"type": "8-K", "sequence": "1", "filename": "0001.txt", "description": "FORM 8-K", "secsgml_size_bytes": 3128}]
{"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": "1532477"}, "business-address": {"street1": "1605 CURTIS BRIDGE RD", "city": "WILKESBORO", "state": "NC", "zip": "28697", "phone": "3366584000"}, "mail-address": {"street1": "PO BOX 1111", "city": "NORTH WILKESBORO", "state": "NC", "zip": "28659"}}
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 12, 2001 (February 9, 2001)
                      ------------------------------------

                             LOWE'S COMPANIES, INC.
                             ----------------------
               (Exact name of registrant as specified in charter)

        North Carolina                    1-7898                 56-0578072
        --------------                    ------                 ----------
(State or other jurisdiction of        (Commission             (IRS Employer
        incorporation)                 File Number)          Identification No.)

                  1605 Curtis Bridge Road
                Wilkesboro, North Carolina                    28697
                --------------------------                    -----
         (Address of principal executive offices)           (Zip Code)

       Registrant's telephone number, including area code: (336) 658-4000
                                                          -----------------

                                 Not Applicable
                                 --------------
          (former name or former address if changed since last report)
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits

           (c)      Exhibits
                    --------

          99.1      News   Release,   dated   February  9,  2001,   relating  to
                    anticipated  2000 fiscal year and fourth  quarter  sales and
                    earnings.

Item 9.  Regulation FD Disclosure

         Attached  hereto as  Exhibit  99.1 is a news  release  issued by Lowe's
Companies,  Inc. on February 9, 2001,  relating to its  anticipated  2000 fiscal
year and fourth quarter sales and earnings.
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:    February 12, 2001                  /s/ Robert A. Niblock
                                            ------------------------------------
                                            Name:    Robert A. Niblock
                                            Title:   Senior Vice President
                                                     and Chief Financial Officer
EXHIBIT INDEX

          99.1      News   Release,   dated   February  9,  2001,   relating  to
                    anticipated  2000 fiscal year and fourth  quarter  sales and
                    earnings.