CONSENT OF INDEPENDENT PUCLIC ACCOUNTANT
Published on April 1, 2009
Exhibit
23
Consent
of Independent Registered Public Accounting Firm
We
consent to the incorporation by reference in this Annual Report (Form 10-K) of
Wal-Mart Stores, Inc. of our reports dated March 27, 2009, with respect to the
consolidated financial statements of Wal-Mart Stores, Inc., and the
effectiveness of internal control over financial reporting of Wal-Mart Stores,
Inc., included in the 2009 Annual Report to Shareholders of Wal-Mart Stores,
Inc.
We
consent to the incorporation by reference in the following Registration
Statements:
(1)
|
Stock
Option Plan of 1984 of Wal-Mart Stores, Inc., as amended
|
Form
S-8 File Nos. 2-94358 and 1-6991
|
(2)
|
Stock
Option Plan of 1994 of Wal-Mart Stores, Inc., as amended
|
Form
S-8 File No. 33-55325
|
(3)
|
Dividend
Reinvestment and Stock Purchase Plan of Wal-Mart Stores,
Inc.
|
Form
S-8 File No. 333-02089
|
(4)
|
Director
Compensation Plan of Wal-Mart Stores, Inc.
|
Form
S-8 File No. 333-24259
|
(5)
|
401
(k) Retirement Savings Plan of Wal-Mart Stores, Inc.
|
Form
S-8 File No. 333-29847
|
(6)
|
401
(k) Retirement Savings Plan of Wal-Mart Puerto Rico, Inc.
|
Form
S-8 File No. 333-44659
|
(7)
|
Wal-Mart
Stores, Inc. Associate Stock Purchase Plan of 1996
|
Form
S-8 File No. 333-62965
|
(8)
|
Wal-Mart
Stores, Inc. Stock Incentive Plan of 1998
|
Form
S-8 File No. 333-60329
|
(9)
|
The
ASDA Colleague Share Ownership Plan
|
Form
S-8 File No. 333-84027
|
The
ASDA Group Long Term Incentive Plan
|
||
The
ASDA Group PLC Sharesave Scheme
|
||
The
ASDA 1984 Executive Share Option Scheme
|
||
The
ASDA 1994 Executive Share Option Scheme
|
||
(10)
|
The
ASDA Colleague Share Ownership Plan 1999
|
Form
S-8 File No. 333-88501
|
(11)
|
Wal-Mart
Profit Sharing and 401 (k) Plan
|
Form
S-8 File No. 333-109421
|
(12)
|
Associate
Stock Purchase Plan of 1996
|
Form
S-8 File No. 333-109417
|
(13)
|
Wal-Mart
Puerto Rico Profit Sharing and 401 (k) Plan
|
Form
S-8 File No. 333-109414
|
(14)
|
ASDA
Colleague Share Ownership Plan 1999 and ASDA Sharesave Plan
2000
|
Form
S-8 File No. 333-107439
|
(15)
|
Wal-Mart
Stores, Inc. Stock Incentive Plan of 2005
|
Form
S-8 File No. 333-128204
|
(16)
|
Debt
Securities of Wal-Mart Stores, Inc.
|
Form
S-3 ASR File No. 333-156724
|
of our
reports dated March 27, 2009, with respect to the consolidated financial
statements of Wal-Mart Stores, Inc., and the effectiveness of internal control
over financial reporting of Wal-Mart Stores, Inc., incorporated herein by
reference in this Annual Report (Form 10-K) of Wal-Mart Stores, Inc. for the
year ended January 31, 2009.
/s/ Ernst
& Young LLP
Rogers,
Arkansas
March 27,
2009