EXHIBIT 23.2

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement 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 this Registration Statement 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 29, 2002