CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
       
           We consent to the incorporation by reference in this Registration Statement on Form S-3 of our reports dated February 6, 2024, relating to the
        financial statements of Loews Corporation, and the effectiveness of Loews Corporation’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of Loews Corporation for the year ended December 31, 2023. We also
        consent to the reference to us under the heading “Experts” in such Registration Statement.
       
      /s/ DELOITTE & TOUCHE LLP
      
      
      New York, New York 
      February 7, 2024