Form: 10-K

Annual report pursuant to Section 13 and 15(d)

April 15, 2003

Documents

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 19, 2003 included in the 2003 Annual Report to Shareholders of Wal-Mart Stores, Inc.

We also consent to the incorporation by reference of our report dated March 19, 2003, 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, 2003, 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
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		 Form S-8 File No. 333-84027

The ASDA Colleague Share Ownership Plan 1999

 Form S-8 File No. 333-88501

Debt Securities of Wal-Mart Stores, Inc.
Debt Securities of Wal-Mart Cayman Canadian
    Finance Co.
Debt Securities of Wal-Mart Cayman Euro
    Finance Co.
Debt Securities of Wal-Mart Cayman Sterling
    Finance Co.

 Form S-3
Form S-3

Form S-3

Form S-3		 File No. 333-64740
File No. 333-64740-01

File No. 333-64740-02

File No. 333-64740-03

Debt Securities of Wal-Mart Stores, Inc.

 Form S-3 File No. 333-101847

Registration Statement covering 16,000,000 shares of common stock of Wal-Mart Stores, Inc.

Form S-3

File No. 333-101859

 

Ernst & Young LLP (signature)

Tulsa, Oklahoma
April 15, 2003