EXHIBIT 21
SUBSIDIARIES OF WAL-MART STORES, INC.


NAME UNDER
PERCENT OF WHICH DOING
EQUITY BUSINESS
ORGANIZED OR SECURITIES OTHER THAN
SUBSIDIARY INCORPORATED OWNED SUBSIDIARY'S

Wal-Mart Stores East, Inc. Delaware, U. S. 100% Wal-Mart

Sam's West, Inc. Delaware, U. S. 100% Sam's Club

Sam's East, Inc. Delaware, U. S. 100% Sam's Club

Wal-Mart Property Company Delaware, U. S. 100% NA

Sam's Property Company Delaware, U. S. 100% NA

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

Cifra, S.A. de C.V. Mexico 53%