UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549





FORM
8-K



CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934
 
 

  
  
    
      
      
Date of Report (Date of
      earliest event reported)
      
      
September 23,
      2003
    
  
  


 
 

  
  
    
      
      

    
    
      
      
LOWE'S COMPANIES, INC.
    
    
      
      

      (Exact name of registrant as specified in its charter)
    
  
  

 
 

  
    
      
      
North
      Carolina
      
      
   
      
      
1-7898
      
      
   
      
      

      56-0578072
    
    
      
      

      (State or
      other jurisdiction 

      of incorporation)
      
      
 
      
      

      (Commission
      File 

      Number)
      
      
 
      
      

      (IRS
      Employer

       Identification No.)
    
  

  
 

  
    
      
      
1605 Curtis Bridge Road, Wilkesboro, NC
      
      
28697
    
    
      
      

      (Address of principal executive offices)
      
      

      (Zip Code)
    
    
      
       
      
       
    
    
      
       
      
       
    
    
      
      Registrant's telephone number, including area code
      
      (336) 658-4000
    
  

 

 
 

  
    
      
      
Item 9.
      
      
 
      
      
Regulation FD Disclosure
      
On September
      23, 2003 Lowe's Companies, Inc. (the "Company") issued a press release, furnished as Exhibit 99.1 and
      incorporated herein by reference, announcing the Company's
      2003 Analyst and Investor Conference, 
      updated guidance for its financial
      results for the third quarter ending October 31, 2003 and fiscal 2003,
      as well as its outlook for fiscal 2004 and 2005.
      
 
      

      The information contained in this Current Report on
      Form 8-K, including the exhibit attached hereto, is being furnished and
      shall not be deemed to be "filed" for the purposes of Section 18 of the
      Securities and Exchange Act of 1934, as amended, or otherwise subject to
      the liabilities of that Section. Furthermore, the information contained in
      this Current Report on Form 8-K shall not be deemed to be incorporated by
      reference into any registration statement or other document filed pursuant
      to the Securities Act of 1933, as amended. 
      
    
    






 SIGNATURE

    
 
    
Pursuant to the requirements of the Securities Exchange
    Act of 1934, the registrant has duly caused this report to be signed on its
    behalf by the undersigned thereunto duly authorized. 
    
      
        
        
        
        
          
          
          
            
LOWE'S
            COMPANIES, INC.
          
            
            
            
            
              
              
              
              
                
                
                
                
                  
                  
                  
                  
                    
                    
                    
                    
                      
                      
                      
                      
                        
                          

                          September 23, 2003

                          
Date
                          
 
                          
                        
                         
                          
/s/Kenneth
                          W. Black, Jr.
                          

                          
Kenneth
                          W. Black, Jr.

                          

                          Senior Vice President and
                          

                          Chief Accounting Officer
                      
                      


 



EXHIBIT INDEX

 

  
                              
                                
                                  
                                  
                                  Exhibit No.
                                   
                                  
                                  
Description
                                  
                                
                                
                                  
                                  99.1
                                   
                                  Press Release 
                                  dated September 23, 2003, announcing 
                                  the Company's
                                  2003 Analyst and Investor Conference, 
                                  updated
                                  guidance for its financial results for the
                                  third quarter ending October 31, 2003 and
                                  fiscal 2003,
                                  as well as its outlook for fiscal 2004 and
                                  2005.