LOWES COMPANIES INC
10-K405/A, EX-23.1, 2000-05-31
LUMBER & OTHER BUILDING MATERIALS DEALERS
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                                                                    Exhibit 23.1
                                                                    ------------

INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in the Registration Statement No.
333-34580 of Lowe's Companies, Inc. on Form S-3 of our report dated February 17,
2000, appearing in and incorporated by reference in the Annual Report on Form
10-K of Lowe's Companies, Inc. for the year ended January 28, 2000.



/s/ Deloitte & Touche LLP
Charlotte, North Carolina
May 31, 2000



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