SUBSIDIARIES OF WAL-MART STORES, INC.

NAME UNDER
PERCENT OF WHICH DOING
EQUITY BUSINESS
STATE OF SECURITIES OTHER THAN
SUBSIDIARY INCORPORATION OWNED SUBSIDIARY'S


North Arkansas Arkansas 100 Wal-Mart
Wholesale Co.,
Inc., and its
subsidiaries

McLane Company, Inc., Texas 100 Wal-Mart
and its subsidiaries






Exhibit 21