Loews may refer to:

• Loews Cineplex Entertainment, formerly Loews Incorporated, a defunct North American cinema chain which formerly owned Metro-Goldwyn-Mayer
  • United States v. Loew's Inc., a United States Supreme Court case involving Loews
  • Loew's Grand Theatre, a movie theater in Atlanta
• Loews Corporation, an American holding company
• Loews Hotels, a North American hotel chain

• Lowe's, an American home improvement store chain
• Lowes (disambiguation)
• Loew