EXHIBIT 23
CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 333-29847) pertaining to the Wal-Mart Stores, Inc. 401(k)
Retirement Savings Plan of our report dated June 16, 1999, with respect to
the financial statements and schedules of the Wal-Mart Stores, Inc. 401(k)
Retirement Savings Plan included in this Annual Report (Form 11-K) for the
year ended January 31, 1999.


/s/ Ernst & Young LLP
Ernst & Young LLP


Tulsa, Oklahoma
July 27, 1999