-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GrOoZxlXE7PCBivXgNsNp4M/gnTuBjJFZW1WESADh8PEbikSvM1DIqSK9X94WOO6
 w7FT4pWL9SAqivas9CuSVw==

<SEC-DOCUMENT>0001036329-04-000001.txt : 20040211
<SEC-HEADER>0001036329-04-000001.hdr.sgml : 20040211
<ACCEPTANCE-DATETIME>20040211130200
ACCESSION NUMBER:		0001036329-04-000001
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031231
FILED AS OF DATE:		20040211

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOEWS CORP
		CENTRAL INDEX KEY:			0000060086
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				132646102
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021-8087
		BUSINESS PHONE:		212-521-2000

	MAIL ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021-8087

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ROSS FINANCIAL CORP
		CENTRAL INDEX KEY:			0001036329
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06541
		FILM NUMBER:		04585108

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 31363 SMB
		STREET 2:		MIRCO COMMERCE CENTRE
		CITY:			CAYMAN ISLANDS
		BUSINESS PHONE:		3459497950

	MAIL ADDRESS:	
		STREET 1:		PO BOX 31363 SMB
		STREET 2:		MIRCO COMMERCE CENTRE
		CITY:			CAYMAN ISLANDS
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2003-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

    <issuer>
        <issuerCik>0000060086</issuerCik>
        <issuerName>LOEWS CORP</issuerName>
        <issuerTradingSymbol>cg</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001036329</rptOwnerCik>
            <rptOwnerName>ROSS FINANCIAL CORP</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>PO BOX 31363 SMB</rptOwnerStreet1>
            <rptOwnerStreet2>MIRCO COMMERCE CENTRE</rptOwnerStreet2>
            <rptOwnerCity>CAYMAN ISLANDS</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode></rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Carolina Group Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionCoding>
                <transactionFormType></transactionFormType>
            </transactionCoding>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>8114600</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Ross Financial Corporation and the W. A. Dart Foundation have agreed to a joint filing of a form 5 Annual Statement of Changes in Beneficial Ownership of Securities.  As at 31 December 2003, Ross Financial owns 7,885,800 shares of the issuer and the W. A. Dart Foundation owns 228,800 shares of the issuer.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Mark VanDevelde, Director</signatureName>
        <signatureDate>2004-02-11</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>William A. Dart, W. A. Dart Foundation</signatureName>
        <signatureDate>2004-02-11</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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