Nicholas Low (March 30, 1739 – November 15, 1826) was an American merchant and developer from New York City.

He developed properties in upstate New York, including Lowville (in Lewis County) which was named for him.

[3][4] Their father, Cornelius Low Jr., was a well-established merchant and shipper who had brought prominence to the community of Raritan Landing.

A power vacuum was created in the city when the Loyalist population, including his brother Isaac, left with the British Army evacuated in 1783.

[6] In the turmoil that followed the revolution, Low acquired several large tracts of land in upstate New York.