Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

March 31, 1997

CONSENT OF ERNST & YOUNG

Published on March 31, 1997



EXHIBIT 23(a)



CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference into the Registration
Statement (Form S-8) pertaining to the Wal-Mart Stores, Inc. Director
Compensation Plan of our reports dated March 26, 1996 with respect to the
consolidated financial statements of Wal-Mart Stores, Inc. incorporated by
reference in Annual Report (Form 10-K) for the year ended January 31, 1996, and
the related financial statement schedules included therein, filed with the
Securities and Exchange Commission.



/s/ ERNST & YOUNG, LLP



Tulsa, Oklahoma
March 31, 1997