CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
Published on January 22, 1998
EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the Registration
Statement (Form S-8) pertaining to the Wal-Mart Puerto Rico, Inc. 401(k)
Retirement Savings Plan of our report dated March 21, 1997, with respect
to the consolidated financial statements of Wal-Mart Stores, Inc.,
incorporated by reference in its Annual Report (Form 10-K) for the year
ended January 31, 1997, filed with the Securities and Exchange Commission.
ERNST & YOUNG LLP
Tulsa, Oklahoma
January 20, 1998