Lowe's Companies (LOW) FWP Free writing prospectus

Filed Pursuant to Rule 433
Issuer Free Writing Prospectus dated April 12, 2010
Relating to Preliminary Prospectus Supplement dated April 12, 2010
Registration Statement No. 333-161697

Lowe’s Companies, Inc.

Final Term Sheet
Dated April 12, 2010

4.625% Notes Due 2020

Issuer:	Lowe’s Companies, Inc.
Aggregate Principal Amount Offered:	$500,000,000
Maturity Date:	April 15, 2020
Coupon (Interest Rate):	4.625% per annum
Price to Public (Issue Price):	99.818% of principal amount, plus accrued interest from the expected settlement date
Yield to Maturity:	4.648%
Net Proceeds:	$496,840,000 (before transaction expenses)
Benchmark Treasury:	UST 3.625% due February 15, 2020
Benchmark Treasury Price and Yield:	98-06; 3.848%
Spread to Benchmark Treasury:	0.80% (80 basis points)
Make Whole Call:	T+ 15 basis points (before six months prior to the maturity date)
Par Call:	Within six months prior to the maturity date
Trade Date:	April 12, 2010
Settlement Date (T+3):	April 15, 2010

Underwriters:	Banc of America Securities LLC J.P. Morgan Securities Inc. SunTrust Robinson Humphrey, Inc.
Co-Managers:	Wells Fargo Securities, LLC U.S. Bancorp Investments, Inc.
	Barclays Capital Inc. BB&T Capital Market, a division of Scott & Stringfellow, LLC BMO Capital Markets Corp. BNP Paribas Securities Corp. BNY Mellon Capital Markets, LLC Fifth Third Securities, Inc. HSBC Securities (USA) Inc. Mitsubishi UFJ Securities (USA), Inc. Morgan Keegan & Company, Inc. PNC Capital Markets LLC
	Loop Capital Markets, LLC Samuel A. Ramirez & Company, Inc. The Williams Capital Group, L.P.
Long-term debt ratings:	Moody’s, A1 (Stable); S&P, A (Stable); Fitch, A+ (Stable)

Note: A securities rating is not a recommendation to buy, sell or hold securities and may be subject to revision or withdrawal at any time

5.800% Notes Due 2040

Issuer:	Lowe’s Companies, Inc.
Aggregate Principal Amount Offered:	$500,000,000
Maturity Date:	April 15, 2040
Coupon (Interest Rate):	5.800% per annum
Price to Public (Issue Price):	99.915% of principal amount, plus accrued interest from the expected settlement date
Yield to Maturity:	5.806%
Net Proceeds:	$495,200,000 (before transaction expenses)
Benchmark Treasury:	UST 4.375% due November 15, 2039
Benchmark Treasury Price and Yield:	94-23+; 4.706%
Spread to Benchmark Treasury:	1.10% (110 basis points)
Make Whole Call:	T+ 20 basis points (before six months prior to the maturity date)
Par Call:	Within six months prior to the maturity date
Trade Date:	April 12, 2010
Settlement Date (T+3):	April 15, 2010
Underwriters:	Banc of America Securities LLC J.P. Morgan Securities Inc. SunTrust Robinson Humphrey, Inc.
Co-Managers:	Wells Fargo Securities, LLC U.S. Bancorp Investments, Inc.
	Barclays Capital Inc. BB&T Capital Market, a division of Scott & Stringfellow, LLC BMO Capital Markets Corp.

	BNP Paribas Securities Corp. BNY Mellon Capital Markets, LLC Fifth Third Securities, Inc. HSBC Securities (USA) Inc. Mitsubishi UFJ Securities (USA), Inc. Morgan Keegan & Company, Inc. PNC Capital Markets LLC
	Loop Capital Markets, LLC Samuel A. Ramirez & Company, Inc. The Williams Capital Group, L.P.
Long-term debt ratings:	Moody’s, A1 (Stable); S&P, A (Stable); Fitch, A+ (Stable)

Note: A securities rating is not a recommendation to buy, sell or hold securities and may be subject to revision or withdrawal at any time

     The issuer has filed a registration statement (including a prospectus) with the SEC for the offering to which this communication relates. Before you invest, you should read the prospectus in that registration statement and other documents the issuer has filed with the SEC for more complete information about the issuer and this offering. You may get these documents for free by visiting EDGAR on the SEC Web site at www.sec.gov. Alternatively, the issuer, any underwriter or any dealer participating in the offering will arrange to send you the prospectus if you request it by calling Banc of America Securities LLC toll-free at 1-800-294-1322, J.P. Morgan Securities Inc. collect at (212) 834-4533 or SunTrust Robinson Humphrey, Inc. toll-free at 1-800-685-4786.