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News Release

Lowe's Companies, Inc. Declares Cash Dividend

MOORESVILLE, N.C., Nov 21, 2006 /PRNewswire-FirstCall via COMTEX News Network/ -- The Board of Directors for Lowe's Companies, Inc. (NYSE: LOW) has declared a quarterly cash dividend of five cents ($0.05) per share, payable February 2, 2007, to shareholders of record as of January 19, 2007.

(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 1,325 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.

Paul Taaffe of Lowe's Companies, Inc., +1-704-758-2033
http://www.lowes.com