EXHIBIT 23
INDEPENDENT AUDITORS' CONSENT


Lowe's Companies, Inc.

We  consent  to the incorporation by reference in Registration  Statement
No. 33-64560 on Form S-3, Registration Statement No. 33-51865 on Form  S-
3,  Post-Effective Amendment No. 1 to Registration Statement No.  33-2618
on   Form   S-8,  Registration  Statement  No.  33-29772  on  Form   S-8,
Registration  Statement  No.  33-54497  on  Form  S-8,  and  Registration
Statement No. 33-54499 on Form S-8, of our report dated February 20, 1995
appearing in or incorporated by reference in this Annual Report  on  Form
10-K of Lowe's Companies, Inc. for the year ended January 31, 1995.


/s/ Deloitte & Touche LLP

DELOITTE & TOUCHE LLP
Charlotte, North Carolina
April 28, 1995