Exhibit 99.4

                 Certification by the Chief Financial Officer
           of Loews Corporation pursuant to 18 U.S.C. Section 1350
                       (as adopted by Section 906 of the
                          Sarbanes-Oxley Act of 2002)


Pursuant to 18 U.S.C. Section 1350, the undersigned chief financial officer of
Loews Corporation (the "Company") hereby certifies, to such officer's
knowledge, that the Company's Quarterly Report on Form 10-Q for the quarter
ended June 30, 2002 (the "Report") fully complies with the requirements of
Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and the
information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.


Dated: August 13, 2002
/s/ Peter W. Keegan
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Peter W. Keegan
Chief Financial Officer



The foregoing certification is being furnished solely pursuant to 18 U.S.C.
Section 1350 and is not being filed as part of the Report or as a separate
disclosure document.