-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 KiHFb/vNYQc6+3OL5DZ1xR5GFEn8dZwre0JTOuWrelg3s5tyPYii87q9rvimnoMF
 6ghoKzKKE35kAJLzoGGUgQ==

<SEC-DOCUMENT>0001140361-04-000379.txt : 20040120
<SEC-HEADER>0001140361-04-000379.hdr.sgml : 20040119
<ACCEPTANCE-DATETIME>20040120083724
ACCESSION NUMBER:		0001140361-04-000379
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040116
FILED AS OF DATE:		20040120

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOEWS CORP
		CENTRAL INDEX KEY:			0000060086
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				132646102
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021-8087
		BUSINESS PHONE:		212-521-2000

	MAIL ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021-8087

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			TISCH ANDREW H
		CENTRAL INDEX KEY:			0001009879

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06541
		FILM NUMBER:		04530958

	BUSINESS ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021-8087
		BUSINESS PHONE:		2125452000

	MAIL ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021-8087
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc1.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
<periodOfReport>2004-01-16</periodOfReport>
<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000060086</issuerCik>
        <issuerName>LOEWS CORP</issuerName>
        <issuerTradingSymbol>LTR;CG</issuerTradingSymbol>
</issuer>
<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001009879</rptOwnerCik>
            <rptOwnerName>TISCH ANDREW H</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>667 MADISON AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK CITY</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10021-8087</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
<isDirector>1</isDirector>
<isOfficer>1</isOfficer>
<isTenPercentOwner>0</isTenPercentOwner>
<isOther>0</isOther>
<officerTitle>Ch. Ex. Comm./Off. Pres.</officerTitle>
<otherText></otherText>
</reportingOwnerRelationship>
</reportingOwner>
<derivativeTable>
<derivativeTransaction>
<securityTitle>
<value>Stock Option</value>
</securityTitle>
<conversionOrExercisePrice>
<value>52.08</value>
</conversionOrExercisePrice>
<transactionDate>
<value>2004-01-16</value>
</transactionDate>
<deemedExecutionDate>
</deemedExecutionDate>
<transactionCoding>
<transactionFormType>4</transactionFormType>
<transactionCode>A</transactionCode>
<equitySwapInvolved>0</equitySwapInvolved>
</transactionCoding>
<transactionTimeliness>
<value></value>
</transactionTimeliness>
<transactionAmounts>
<transactionShares>
<value>5000</value>
</transactionShares>
<transactionPricePerShare>
<value>0</value>
<footnoteId id="F2"/>
</transactionPricePerShare>
<transactionAcquiredDisposedCode>
<value>A</value>
</transactionAcquiredDisposedCode>
</transactionAmounts>
<exerciseDate>
<footnoteId id="F1"/>
</exerciseDate>
<expirationDate>
<value>2014-01-16</value>
</expirationDate>
<underlyingSecurity>
<underlyingSecurityTitle>
<value>Common Stock</value>
</underlyingSecurityTitle>
<underlyingSecurityShares>
<value>5000</value>
</underlyingSecurityShares>
</underlyingSecurity>
<postTransactionAmounts>
<sharesOwnedFollowingTransaction>
<value>5000</value>
</sharesOwnedFollowingTransaction>
</postTransactionAmounts>
<ownershipNature>
<directOrIndirectOwnership>
<value>D</value>
</directOrIndirectOwnership>
<natureOfOwnership>
<value></value>
</natureOfOwnership>
</ownershipNature>
</derivativeTransaction>
</derivativeTable>
<footnotes>
<footnote id="F1">The option becomes exercisable in four equal annual installments beginning on the first anniversary of the grant date specified in column 3.</footnote>
<footnote id="F2">The Reporting Person received the Derivative Security pursuant to a stock option grant at no cost.</footnote>
</footnotes>
<remarks></remarks>
<ownerSignature>
<signatureName>/s/ Gary W. Garson by power of attorney for Andrew H. Tisch</signatureName>
<signatureDate>2004-01-16</signatureDate>
</ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>3
<FILENAME>poa1.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
<HTML><HEAD>
<TITLE>
Unassociated Document
</TITLE>
<!-- Licensed to: Loews Corporation-->
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<!-- Copy Right 2003 EDGARfilings, Ltd., an IEC company.-->
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</HEAD>
<BODY style="MARGIN-LEFT: 2.5%; MARGIN-RIGHT: 2.5%"><DIV><BR>
<DIV></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=center><FONT style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">POWER OF ATTORNEY</FONT> </DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=center><BR></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=center><BR></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify><FONT id=TAB1 style="MARGIN-LEFT: 36pt"></FONT><FONT style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">KNOW ALL MEN BY THESE PRESENTS</FONT> <FONT style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">, that the undersigned (the "Grantor") has made, constituted and appointed, and by these presents does make, constitute and appoint, Gary W. Garson, Glenn P. Zarin and Kenneth J. Zinghini (each, an "Attorney"), the true and lawful agent and attorney-in-fact, with full power of substitution and resubstitution, of the Grantor, for and in Grantor&#146;s name, place and stead, in any and all capacities, to do all or any of the following acts, matters and things:</FONT> </DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify><BR></DIV>
<OL type=1 compact>
<LI>
<DIV><FONT style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">To sign on behalf of the Grantor statements on Form 3, Form 4 and Form 5 and amendments thereto (together, "Section 16 Reports") filed pursuant to Section 16(a) under the Securities Exchange Act of 1934, as amended.</FONT> </DIV></LI></OL>
<OL compact start=2>
<LI>
<DIV><FONT style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">To do all such other acts and things as, in such Attorney&#146;s discretion, he deems appropriate or desirable for the purpose of filing such Section 16 Reports.</FONT> </DIV></LI></OL>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify><FONT style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">The Grantor hereby ratifies and confirms all that said agents and attorneys-in-fact or any substitute or substitutes may lawfully do or cause to be done by virtue hereof.</FONT> </DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify><BR></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify><FONT style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">IN WITNESS WHEREOF</FONT> <FONT style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">, the Grantor has executed this Power of Attorney as of the 11th day of September, 2002.</FONT> </DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify><BR></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify><BR></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify><BR></DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%" align=center border=0>
<TR>
<TD width="42%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify>&nbsp;</DIV></TD>
<TD align=middle width="28%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=center><FONT style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">/s/ Andrew H. Tisch</FONT> </DIV></TD></TR>
<TR>
<TD vAlign=top width="42%"></TD>
<TD vAlign=top width="28%">
<HR width="100%" noShade SIZE=2>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=justify>&nbsp;</DIV></TD>
<TD align=middle width="28%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.65pt; MARGIN-RIGHT: 0pt; WHITE-SPACE: pre" align=center><FONT style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif">Andrew H. Tisch</FONT> </DIV></TD></TR></TABLE>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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