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UNITED STATES

  

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

  

                                                                                    __________________                                                                           

  

  

FORM 8-K

  

  

  

  

                                                                          CURRENT REPORT

                                                    PURSUANT TO SECTION 13 OR 15(d) OF THE

                                                         SECURITIES EXCHANGE ACT OF 1934

  

  

Date of report (Date of earliest event reported):                                                               May 8, 2003 

  

                         __________

  

  

  

LOEWS CORPORATION

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(Exact name of registrant as specified in its charter)

  

Delaware

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(State or other jurisdiction of Incorporation)

       

1-6541

   

13-2646102

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(Commission

   

(I.R.S. Employer

 File Number)

   

Identification No.)

  

  

667 Madison Avenue, New York, N.Y.                                                                                                               10021-8087

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(Address of principal executive offices)                                                                                                              (Zip code)

  

  

  

(Registrant's telephone number, including area code)                                                                               (212) 521-2000

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NOT APPLICABLE

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                                          (Former name or Former Address, if Changed Since Last Report)                                  

  

  

  

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Item 7.  Financial Statements and Exhibits

  

      (c)    Exhibits:                                                                                                                                                            

  

         Exhibit No.                                                                                        Description                                                              

         ________    

 

  _________                                                              

  

              99.1                                          

Loews Corporation press release, issued May 8, 2003, providing information on first quarter 2003 results of operations.

   

 

              99.2                                          

Carolina Group press release, issued May 8, 2003, providing information on first quarter 2003 results of operations.

   

Item 9.  Regulation FD Disclosure

 
   

  The following information is furnished pursuant to Item 12. "Results of Operations and Financial Condition."

 

  On May 8, 2003, Registrant issued press releases announcing first quarter results for Loews Corporation and the Carolina Group. The press releases are furnished as Exhibits 99.1 and 99.2 to this Form 8-K.

   

                                                                                 SIGNATURES                                                                                 

  

  Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

  

  

 

LOEWS CORPORATION                      

 

_________________________________

(Registrant)                                              

  

  

  

  

Dated:  May 8, 2003                                                                                

By:

/s/  Gary W. Garson                                 

 

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Gary W. Garson                                       

 

Senior Vice President,                             

 

  General Counsel and Secretary             

  

  

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