EXHIBIT 23
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, 1999,
included in the 1999 Annual Report to Shareholders of Wal-Mart Stores, Inc.

We also consent to the incorporation by reference of our report dated
March 24, 1999, 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, 1999, in the following registration
statements and related prospectuses.

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

Stock Option Plan of 1994 of Form S-8 File No. 33-55325
Wal-Mart Stores, Inc., as amended

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

Director Compensation Plan Form S-8 File No. 333-24259
of Wal-Mart Stores, Inc.

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

Dividend Reinvestment and Form S-3 File No. 333-2089
Stock Purchase Plan of
Wal-Mart Stores, Inc.

401(k) Retirement Savings Form S-8 File No. 333-29847
Plan of Wal-Mart Stores, Inc.

401(k) Retirement Savings Form S-8 File No. 33-44659
Plan of Wal-Mart Puerto Rico, Inc.

Form S-3 Registration Statement Form S-3 File No. 333-56993
Covering 14,710,000 Shares

Associate Stock Purchase Plan of Form S-8 File No. 333-62965
Wal-Mart Stores, Inc.

Stock Incentive Plan of Wal-Mart Form S-8 File No. 333-60329
Stores, Inc.


/s/ Ernst & Young LLP
Ernst & Young LLP

Tulsa, Oklahoma
April 15, 1999