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News Release

Lowe's Companies, Inc. Declares Cash Dividend

MOORESVILLE, N.C., April 7 /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 May 5, 2006, to shareholders of record as of April 21, 2006.

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

With fiscal year 2005 sales of $43.2 billion, Lowe's Companies, Inc. is a FORTUNE(R) 50 company that serves approximately 12 million customers a week at more than 1,225 home improvement stores in 49 states. Based in Mooresville, N.C., the 60-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-                             04/07/2006
    /CONTACT:  Shareholders'-Analysts' Inquiries, Paul Taaffe,
+1-704-758-2033, or Media Inquiries, Chris Ahearn, +1-704-758-2304, both of
Lowe's Companies, Inc./
    /Photo:  NewsCom:  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:  REA
SU:  DIV

CF-AK
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6214 04/07/2006 08:00 EDT http://www.prnewswire.com