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: REBELL ARTHUR L (Sr. Vice President)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-12-26	Common Stock	M	15000	$15.61	Acquired	15000	Direct
2007-12-26	Common Stock	S	15000	$50.00	Disposed	0	Direct

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-12-26	Stock Option	$15.61	M	15000	Disposed	2013-01-21	Common Stock (15000)	Direct

Footnotes

F1: The option became exercisable in four equal annual installments beginning on January 21, 2004.

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