Form: 10-K

Annual report pursuant to Section 13 and 15(d)

April 17, 2000

Published on April 17, 2000









EXHIBIT 23



CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference in this Annual Report
(Form 10-K) of Wal-Mart Stores, Inc. of our report dated March 24, 2000 included in the
2000 Annual Report to Shareholders of Wal-Mart Stores, Inc.



We also consent to the incorporation by reference of our report dated
March 24, 2000, with respect to the consolidated financial statements of Wal-Mart Stores,
Inc. incorporated by reference in this Annual Report (Form 10-K) for the year ended
January 31, 2000, in the following registration statements and related prospectuses.

































































































































Stock Option Plan of 1984 of

Form S-8

File No. 2-94358

Wal-Mart Stores, Inc., as amended

and 33-43315

Stock Option Plan of 1994 of

Form S-8

File No. 33-55325

Wal-Mart Stores, Inc., as amended

Debt Securities and Pass-Through

Form S-3

File No. 33-55725

Certificates of Wal-Mart Stores, Inc.

Director Compensation Plan of

Form S-8

File No. 333-24259

Wal-Mart Stores, Inc.

Debt Securities of Wal-Mart Stores, Inc.

Form S-3

File No. 33-53125

Dividend Reinvestment and Stock Purchase

Form S-3

File No. 333-2089

Plan of Wal-Mart Stores, Inc.

401(k) Retirement Savings

Form S-8

File No. 333-29847

Plan of Wal-Mart Stores, Inc.

401(k) Retirement Savings

Form S-8

File No. 33-44659

Plan of Wal-Mart Puerto Rico, Inc.

Registration Statement

Form S-3

File No. 333-56993

Covering 14,710,000 Shares of


Common stock of Wal-Mart Stores, Inc.



 





































































Associate Stock Purchase Plan of

Form S-8

File No. 333-62965

Wal-Mart Stores, Inc.

Stock Incentive Plan of Wal-Mart Stores,
Inc.

Form S-8

File No. 333-60329

The ASDA Colleague Share Ownership Plan 1

Form S-8

File No. 333-84027

The ASDA Group Long Term Incentive Plan 1

The ASDA Group PLC Sharesave Scheme 1

The ASDA 1984 Executive Share Option
Scheme 1

The ASDA 1994 Executive Share Option
Scheme 1

The ASDA Colleague Share Ownership Plan
1999

Form S-8

File No. 333-88501



 





/s/ Ernst & Young LLP






Ernst & Young LLP



Tulsa, Oklahoma



April 17, 2000