EXHIBIT 23

INDEPENDENT AUDITORS' CONSENT


Lowe's Companies, Inc.

We consent to the incorporation by reference in Post-Effective Amendment No. 1 
to Registration Statement No. 33-2618 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. 333-34631 on Form S-8, of our report dated February 
19, 1998 appearing in or incorporated by reference in this Annual Report on 
Form 10-K of Lowe's Companies, Inc. for the year ended January 30, 1998.


/s/ Deloitte & Touche LLP

DELOITTE & TOUCHE LLP
Charlotte, North Carolina
April 24, 1998