Attached files

file filename
EX-32.2 - EXHIBIT 32.2 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit322.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-32.1 - EXHIBIT 32.1 - SECTION 906 CERTIFICATION - LOWES COMPANIES INCexhibit321.htm
10-K/A - LOWE'S FORM 10-K/A JANUARY 29, 2010 - LOWES COMPANIES INClowesform10ka01292010.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,
 
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Registration Statement No. 333-34631 on Form S-8,
 
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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 the Company's Annual Report on Form 10-K for the fiscal year ended January 29, 2010, as amended by this Form 10-K/A dated April 12, 2010.

/s/ Deloitte & Touche LLP

Charlotte, North Carolina
April 12, 2010