EXHIBIT 23.3
CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated February 27, 1998 with respect to the consolidated
financial statements of Eagle Hardware & Garden, Inc. incorporated by reference
in the Annual Report (Form 10-K) for the year ended January 30, 1998 which is
incorporated by reference in the Registration Statement (Form S-4) and related
prospectus of Lowe's Companies for the registration of shares of its common
stock.
Seattle, Washington
February 17, 1999
/s/ Ernst & Young LLP