Lowe's Companies (LOW) 10-K 2008 FY Annual report

Exhibit 21

LOWE’S COMPANIES, INC. AND SUBSIDIARY COMPANIES

NAME AND DOING BUSINESS AS:	STATE OF INCORPORATION
Lowe's Home Centers, Inc.	North Carolina
Lowe's HIW, Inc.	Washington
Certain subsidiaries were omitted pursuant to Item 601 (21)(ii) of Regulation S-K under the Securities and Exchange Act of 1934, as amended.