==============================================================================

                        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):          January 4, 2002
                                                         ---------------------



                                LOEWS CORPORATION
------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)



       Delaware                      1-6541                     13-2646102
------------------------------------------------------------------------------
(State or other jurisdiction      (Commission             (IRS Employer
 of Incorporation)                 File Number)            Identification No.)



667 Madison Avenue, New York, N.Y.                             10021-8087
------------------------------------------------------------------------------
(Address of principal executive offices)                       (Zip code)



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



                                 NOT APPLICABLE
------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)



==============================================================================





Item 5.  Other Events

  On January 4, 2002, Registrant issued a press release stating that its
shareholders, at a shareholder meeting held on January 4, 2002, approved the
plan to create a tracking stock and an employee stock option plan based on the
tracking stock.

  A copy of the press release is attached hereto as Exhibit 99.1 and is
incorporated herein by reference.

Item 7.  Financial Statements and Exhibits

         (a)  Not applicable.

         (b)  Not applicable.

         (c)  Exhibit 99.1  --  Press Release dated January 4, 2002.


                                 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
                                                   ----------------------



Dated:  January 4, 2002                       By:  /s/ Barry Hirsch
                                                   ----------------------
                                                   Barry Hirsch,
                                                   Senior Vice President,
                                                    General Counsel and
                                                    Secretary