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News Release

Lowe's Companies, Inc. Declares Cash Dividend

North Wilkesboro, N.C., April 8, 1999 -- Lowe's Companies, Inc. Board of Directors has declared a quarterly cash dividend of three cents (3¢) per share payable April 30, 1999 to shareholders of record April 16, 1999.

Lowe's Companies, Inc. serves over four million do-it-yourself retail and commercial business customers weekly through 525 stores in 37 states. Headquartered in North Wilkesboro, N.C., the 53-year old company employs over 75,000 people. More information on the company is available on Lowe's web site at www.lowes.com.