Lowes-Manhattan Pty Ltd Trading as Lowes is an Australian owned family company, specialising in the retail sale of menswear, boyswear, corporate wear, schoolwear, active wear, surf wear and footwear.

The Lowes-Manhattan Pty Ltd of today was established in 1981 when the Lowes chain (established in 1898) and Manhattan chain (established 1948) were amalgamated with a total of 58 stores.

Lowes today operates approx 173 retail stores located in New South Wales, ACT, Queensland, Victoria, Western Australia, South Australia and the Northern Territory.

The company is well known for its service and value for money.