CONSENT OF ERNST & YOUNG LLP
Published on July 29, 2005
Exhibit
23
Consent
of Independent Registered Public Accounting Firm
We
consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-109414) pertaining to the Wal-Mart Puerto Rico Profit Sharing and
401(k) Plan of our report dated July 15, 2005, with respect to the financial
statements and schedules of the Wal-Mart Puerto Rico Profit Sharing and 401(k)
Plan included in this Annual Report (Form 11-K) for the year ended January
31,
2005.
Rogers,
Arkansas
July
29,
2005