Exhibit 23.4
CONSENT OF DELOITTE & TOUCHE LLP, INDEPENDENT AUDITORS
We consent to the incorporation by reference in this Registration Statement of
Lowe's Companies, Inc. on Form S-4 of our report dated February 19, 1998
appearing and incorporated by reference in the Annual Report on Form 10-K of
Lowe's Companies, Inc. and subsidiaries for the year ended January 30, 1998 and
to the reference to us under the headings "Summary - The Merger - Conditions to
the Merger", "Selected Pro Forma and Historical Financial Data", and "Experts"
in the Proxy/Prospectus, which is part of this Registration Statement.
Charlotte, North Carolina
February 17, 1999
/s/ Deloitte & Touche LLP
Charlotte, North Carolina
February 17, 1999