EXHIBIT 23
CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 333-44659) pertaining to the Wal-Mart Puerto Rico, Inc.
401(k) Retirement Savings Plan of our report dated June 25, 1999, with
respect to the financial statements and schedules of the Wal-Mart Puerto
Rico, 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