LOEWS CORP — Director's Dealing 2007

Dec 26, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: LOEWS CORP (LTR;CG)
CIK: 0000060086
Period of Report: 2007-12-21

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

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-12-21	Common Stock	M	10300	$15.61	Acquired	10300	Direct
2007-12-21	Common Stock	S	2200	$48.90	Disposed	8100	Direct
2007-12-21	Common Stock	S	2100	$48.88	Disposed	6000	Direct
2007-12-21	Common Stock	S	4500	$48.87	Disposed	1500	Direct
2007-12-21	Common Stock	S	1500	$48.85	Disposed	0	Direct

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-12-21	Stock Option	$15.61	M	10300	Acquired	2013-01-21	Common Stock (10300)	Direct

Footnotes

F1: The option becomes 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.