EXHIBIT 23.2

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Amendment No. 1 to this
Registration Statement No. 333-73138 of Loews Corporation on Form S-3 of our
report dated February 15, 2001 (February 20, 2001 as to the stock split
described in Note 1), appearing in the Annual Report on Form 10-K of Loews
Corporation for the year ended December 31, 2000.

We consent to the use in Amendment No. 1 to this Registration Statement No.
333-73138 of Loews Corporation on Form S-3 of our report dated November 6, 2001
for the Carolina Group, defined as a set of assets and liabilities, which is
intended to reflect the economic performance of Loews Corporation's ownership
interest in its wholly-owned subsidiary Lorillard, Inc. and certain other
liabilities, appearing in the Prospectus, which is part of this Registration
Statement.

We also consent to the reference to us under the headings "Summary Historical
Financial Data", "Selected Historical Combined Financial Data of the Carolina
Group" and "Experts" in such Prospectus.

New York, New York
January 8, 2001