The Lowe's second former nanny has filed a counter lawsuit against the Hollywood couple -- and Sheryl Lowe is fighting back against the shocking accusations of sexual harassment that Laura Boyce has made against her.

In a statement released to "Extra," Sheryl says, "As a mother of two young boys, it is sickening and disgusting... to falsely attack my husband is one thing, to attack me is another, but to do this to our son reveals not only their lack of character, but how far they are willing to go to play the 'lawsuit lotto.'"

The Lowe's attorney, Stanton "Larry" Stein, also released a statement, stating that although the cross-complaint filed by Boyce is "framed as a sexual harassment claim against both Sheryl and Rob Lowe, the cross-complaint alleges only words by Sheryl -- and never mentions any words or conduct by Rob whatsoever."