LOEWS CORP — Director's Dealing 2007

Jan 11, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: LOEWS CORP (LTR; CG)
CIK: 0000060086
Period of Report: 2007-01-09

Reporting Person: Edelson David B (Sr. Vice President)

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-01-09	Stock Appreciation Right	$40.34	A	11250	Acquired	2017-01-09	Common Stock (11250)	Direct

Footnotes

F1: The stock appreciation right becomes exercisable in four equal annual installments beginning on January 9, 2008.

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