Loe or LOE may refer to:
- People
- King Loe, semi-legendary king of Maui
- Erlend Loe, Norwegian novelist
- Kameron Loe, American baseball pitcher
- Raoul Loé, French footballer
- Places
- Loe, Estonia, a village in Estonia
- The Loe, also known as Loe Pool, Cornwall, UK
- Loe Bar, Cornwall, UK
- Acronyms
- LoE - Legends of Equestria: MMORPG
- Other
- Level of Effort
- Letter Of Engagement
- Living on Earth, weekly news program distributed by Public Radio International
- Level of Evidence
- Lesbians on Ecstasy, an electronic band from Montreal, Quebec
- lOE is an abbreviation for "Later Old English"
- Loss of Exclusivity, a pharmaceutical product or active ingredient going off-patent