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 24,
1995, included in the 1995 Annual Report to Shareholders of
Wal-Mart Stores, Inc.

We also consent to the incorporation by reference of our report
dated March 24, 1995, 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, 1995,
in the following registration statements and related prospectuses.


The Wholesale Club, Inc.
Incentive Stock Option
Plan of Wal-Mart Stores, Form S-8 File No. 33-42617
Inc.

Associate Stock Purchase
Plan of Wal-Mart Stores,
Inc. Form S-8 File No. 2-64662

Stock Option Plan of 1984
of Wal-Mart Stores, Inc.,
as amended Form S-8 File No. 2-94358
and 33-43315

Stock Option Plan of 1994
of Wal-Mart Stores, Inc. Form S-8 File No. 33-55235

Debt Securities and Pass-
Through Certificates of
Wal-Mart Stores, Inc. Form S-3 File No. 33-55725

Directors Deferred Compensation
Plan of Wal-Mart Stores,
Inc. Form S-8 File No. 33-55178

Debt Securities of Wal-Mart
Stores, Inc. Form S-3 File No. 33-53125



ERNST & YOUNG LLP

Tulsa, Oklahoma
April 21, 1995

Exhibit 23