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News Release

Lowe’s Companies, Inc. Declares Cash Dividend

Wilkesboro, N.C., September 27, 1999 -- Lowe's Companies, Inc. Board of Directors has declared a quarterly cash dividend of three cents (3¢) per share payable October 29, 1999 to shareholders of record October 15, 1999.

Lowe's Companies, Inc. is the second largest retailer of home improvement products in the world, serving over four million do-it-yourself retail and commercial business customers weekly through 537 stores in 37 states. Headquartered in Wilkesboro, N.C., the 53-year old company employs over 70,000 people. More information on the company is available on Lowe’s web site at www.lowes.com.