EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement No.
33-54497 on Form S-8, Registration Statement No. 33-54499 on Form S-8,
Registration Statement No. 333-34631 on Form S-8, Registration Statement No.
333-75793 on Form S-8, Registration Statement No. 333-89471 on Form S-8,
Registration Statement No. 333-36096 on Form S-8, Registration Statement No.
333-73408 on Form S-8, Registration Statement No. 333-33230 on Form S-3/A,
Registration Statement No. 333-55252 on Form S-3/A and Registration
Statement No. 333-60434 on Form S-3/A, of our report dated February 19,
2002, appearing in and incorporated by reference in this Annual Report on
Form 10-K of Lowe's Companies, Inc. for the year ended February 1, 2002.


/s/ Deloitte & Touche LLP

Charlotte, North Carolina
April 24, 2002