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, Registration Statement No. 33-54499 on Form S-8, and 
Registration Statement No. 333-14257 on Form S-3, of our report dated February 
20, 1997 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, 1997.


/s/ Deloitte & Touche LLP

DELOITTE & TOUCHE LLP
Charlotte, North Carolina
April 23, 1997