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News Release

Lowe's Companies, Inc. Declares Cash Dividend

MOORESVILLE, N.C., Aug. 15 /PRNewswire-FirstCall/ -- The Board of Directors for Lowe's Companies, Inc. (NYSE: LOW) has declared a quarterly cash dividend of six cents ($0.06) per share, payable October 28, 2005, to shareholders of record as of October 14, 2005.

(Logo: http://www.newscom.com/cgi-bin/prnh/20031205/LOWLOGO )

With fiscal year 2004 sales of $36.5 billion, Lowe's Companies, Inc. is a FORTUNE(R) 50 company that serves approximately 11 million customers a week at more than 1,125 home improvement stores in 49 states. Based in Mooresville, N.C., the 59-year old company is the second-largest home improvement retailer in the world. For more information, visit Lowes.com.

SOURCE  Lowe's Companies, Inc.
    -0-                             08/15/2005
    /CONTACT:  Shareholders'/Analysts' Inquiries:  Paul Taaffe,
+1-704-758-2033, or Media Inquiries: Chris Ahearn, +1-704-758-2304/
    /Photo: http://www.newscom.com/cgi-bin/prnh/20031205/LOWLOGO
            AP Archive:  http://photoarchive.ap.org
            PRN Photo Desk, photodesk@prnewswire.com /
    /Web site:  http://www.lowes.com/
    (LOW)

CO:  Lowe's Companies, Inc.
ST:  North Carolina
IN:  HOU CST
SU:  DIV

EM
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1994 08/15/2005 07:15 EDT http://www.prnewswire.com