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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VICS4hHg4HSVRp96MmGuMrj4VNzhJkxat5VmZPHUCE4RafdB7NLXhDjZQ9wU/hxy
 e1MUQZfjCHoWU9/B+1Xb8Q==

<SEC-DOCUMENT>9999999997-04-009082.txt : 20040311
<SEC-HEADER>9999999997-04-009082.hdr.sgml : 20040311
<ACCEPTANCE-DATETIME>20040311115630
<PAPER>
ACCESSION NUMBER:		9999999997-04-009082
CONFORMED SUBMISSION TYPE:	NO ACT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040123
FILED AS OF DATE:		20040303
EFFECTIVENESS DATE:		20040303

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOWES COMPANIES INC
		CENTRAL INDEX KEY:			0000060667
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-LUMBER & OTHER BUILDING MATERIALS DEALERS [5211]
		IRS NUMBER:				560578072
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			0129

	FILING VALUES:
		FORM TYPE:		NO ACT
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07898
		FILM NUMBER:		04011482

	BUSINESS ADDRESS:	
		STREET 1:		1000 LOWE'S BLVD.
		CITY:			MOORESVILLE
		STATE:			NC
		ZIP:			28117
		BUSINESS PHONE:		7047581000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 1000
		CITY:			MOORESVILLE
		STATE:			NC
		ZIP:			28115
</SEC-HEADER>
<DOCUMENT>
<TYPE>NO ACT
<SEQUENCE>1
<FILENAME>9999999997-04-009082.paper
<DESCRIPTION>AUTO-GENERATED PAPER DOCUMENT
<TEXT>
This document was generated as part of a paper submission.
Please reference the Document Control Number 04011482 for access to the original document.
</TEXT>
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