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                                  UNITED STATES
                        SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, D.C. 20549

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                                   FORM 8-K



                               CURRENT REPORT
                   PURSUANT TO SECTION 13 OR 15(d) OF THE
                       SECURITIES EXCHANGE ACT OF 1934


Date of report:                                          April 29, 2004
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(Date of earliest event reported):                       April 29, 2004
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                                LOEWS CORPORATION
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             (Exact name of registrant as specified in its charter)

                                    Delaware
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                  (State or other jurisdiction of Incorporation)


       1-6541                                                   13-2646102
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   (Commission                                            (IRS Employer
    File Number                                            Identification No.)


667 Madison Avenue, New York, N.Y.                             10021-8087
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(Address of principal executive offices)                       (Zip code)



Registrant's telephone number, including area code           (212) 521-2000
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                                 NOT APPLICABLE
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          (Former Name or Former Address, if Changed Since Last Report)


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Item 7.  Financial Statements and Exhibits

 (a)  Not applicable.

 (b)  Not applicable.

 (c)  Exhibits:

      Exhibit No.                        Description
      ----------                         -----------

        99.1               Loews Corporation press release, issued April 29,
                           2004, providing information on first quarter
                           results of operations.

        99.2               Carolina Group press release, issued by Loews
                           Corporation April 29, 2004, providing information
                           on first quarter results of operations.

Item 12.  Results of Operations and Financial Condition

  The information in this current Report is being furnished and shall not be
deemed "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934, as amended, or otherwise subject to the liabilities of that Section. The
information in this Current Report shall not be incorporated by reference into
any registration statement or other document pursuant to the Securities Act of
1933, as amended.

  On April 29, 2004, Registrant issued a press release for Loews Corporation
and a separate press release for the Carolina Group providing information on
their results of operations for the first quarter of 2004. The press releases
are furnished as Exhibits 99.1 and 99.2 to this Form 8-K.



                                 SIGNATURES

  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 hereunto duly authorized.

                                                 LOEWS CORPORATION
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                                                 (Registrant)




Dated:  April 29, 2004                      By:    /s/  Gary W. Garson
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                                                 Gary W. Garson
                                                 Senior Vice President
                                                 General Counsel and Secretary

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