LOEWS CORP — Director's Dealing 2007

Dec 27, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: LOEWS CORP (LTR;CG)
CIK: 0000060086
Period of Report: 2007-12-26

Reporting Person: HOFMANN HERBERT C (Sr. Vice President)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-12-26	Common Stock	M	8437	$17.36	Acquired	8437	Direct
2007-12-26	Common Stock	S	95	$50.03	Disposed	8342	Direct
2007-12-26	Common Stock	S	2200	$50.02	Disposed	6142	Direct
2007-12-26	Common Stock	S	1400	$50.01	Disposed	4742	Direct
2007-12-26	Common Stock	S	4742	$50.00	Disposed	0	Direct

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-12-26	Stock Option	$17.36	M	8437	Acquired	2014-01-16	Common Stock (8437)	Direct

Footnotes

F1: The option becomes exercisable in four equal annual installments beginning on January 16, 2005.

F2: The Reporting Person received the Derivative Security pursuant to a stock option grant at no cost.