Form: 10-K

Annual report pursuant to Section 13 and 15(d)

April 15, 2002

Documents

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 22, 2002 included in the 2002 Annual Report to Shareholders of Wal-Mart Stores, Inc.

We also consent to the incorporation by reference of our report dated March 22, 2002, 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, 2002, in the following registration statements and related prospectuses:

Stock Option Plan of 1984 of
   Wal-Mart Stores, Inc., as amended

Form S-8

File No. 2-94358
   and 1-6991

Stock Option Plan of 1994 of
   Wal-Mart Stores, Inc., as amended

Form S-8

File No. 33-55325

Debt Securities and Pass-Through
   Certificates of Wal-Mart Stores, Inc.

Form S-3

File No. 33-55725

Director Compensation Plan of
   Wal-Mart Stores, Inc.

Form S-8

File No. 333-24259

Debt Securities of Wal-Mart Stores, Inc.

Form S-3

File No. 33-53125

Dividend Reinvestment and Stock Purchase
   Plan of Wal-Mart Stores, Inc.

Form S-3

File No. 333-2089

401(k) Retirement Savings
   Plan of Wal-Mart Stores, Inc.

Form S-8

File No. 333-29847

401(k) Retirement Savings
   Plan of Wal-Mart Puerto Rico, Inc.

Form S-8

File No. 33-44659

Registration Statement Covering 14,710,000
   Shares of Common Stock of Wal-Mart
   Stores, Inc.

Form S-3

File No. 333-56993

Associate Stock Purchase Plan of
   Wal-Mart Stores, Inc.

Form S-8

File No. 333-62965

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

Debt Securities of Wal-Mart Stores, Inc.

Form S-3

File No. 333-64740

Debt Securities of Wal-Mart Cayman Canadian
   Finance Co.

Form S-3

File No. 333-64740-01

   

Debt Securities of Wal-Mart Cayman Euro
   Finance Co.

Form S-3

File No. 333-64740-02

   

Debt Securities of Wal-Mart Cayman Sterling
   Finance Co.

Form S-3

File No. 333-64740-03

   

Ernst & Young LLP (signature)

Tulsa, Oklahoma
April 15, 2002