Attached files

file filename
EX-13 - EXHIBIT 13 - PORTIONS OF LOWE'S 2009 ANNUAL REPORT TO SHAREHOLDERS - LOWES COMPANIES INCexhibit13.htm
EX-21 - EXHIBIT 21 - LIST OF SUBSIDIARIES - LOWES COMPANIES INCexhibit21.htm
EX-31.1 - EXHIBIT 31.1 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit311.htm
EX-31.2 - EXHIBIT 31.2 - SECTION 302 CERTIFICATION - LOWES COMPANIES INCexhibit312.htm
EX-32.2 - EXHIBIT 32.2 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit322.htm
EX-32.1 - EXHIBIT 32.1 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit321.htm
EX-10.20 - EXHIBIT 10.20 - AMENDMENT NUMBER FIVE TO THE LOWE'S COMPANIES, INC. 401(K) PLAN - LOWES COMPANIES INCexhibit1020.htm
EX-10.21 - EXHIBIT 10.21 - AMENDMENT NUMBER ONE TO THE LOWE'S COMPANIES, INC. DIRECTORS' DEFERRED COMPENSATION PROGRAM - LOWES COMPANIES INCexhibit1021.htm
10-K - LOWE'S FORM 10-K JANUARY 29, 2010 - LOWES COMPANIES INClowesform10k01292010.htm
EX-12.1 - EXHIBIT 12.1 - STATEMENT RE COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - LOWES COMPANIES INCexhibit121.htm
Exhibit 23



CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in:

§  
Registration Statement No. 33-29772 on Form S-8,
 
§  
Registration Statement No. 33-54499 on Form S-8,
 
§  
Registration Statement No. 333-34631 on Form S-8,
 
§  
Registration Statement No. 333-89471 on Form S-8,
 
§  
Registration Statement No. 333-73408 on Form S-8,
 
§  
Registration Statement No. 333-97811 on Form S-8,
 
§  
Registration Statement No. 333-114435 on Form S-8,
 
§  
Registration Statement No. 333-138031 on Form S-8,
 
§  
Registration Statement No. 333-143266 on Form S-8,
 
§  
Registration Statement No. 333-155748 on Form S-3ASR, and
 
§  
Registration Statement No. 333-161697 on Form S-3ASR
 
of our reports dated March 30, 2010, relating to the consolidated financial statements and financial statement schedule of Lowe's Companies, Inc. and subsidiaries (the "Company") and the effectiveness of the Company's internal control over financial reporting, appearing in and incorporated by reference in this Annual Report on Form 10-K of the Company for the fiscal year ended January 29, 2010.

/s/ Deloitte & Touche LLP

Charlotte, North Carolina
March 30, 2010