CONSENT OF INDEPENDENT AUDITORS
Published on July 6, 2001
Exhibit 23.1
Exhibits to S-3
Consent of Independent Auditors
We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-3 No. 333-XXXX) and related Prospectuses of Wal-
Mart Stores, Inc. and Wal-Mart Cayman (Euro) Finance Co., Wal-Mart Cayman
(Canadian) Finance Co. and Wal-Mart Cayman (Sterling) Finance Co. (collectively,
the "Finance Subsidiaries") for the registration of $6,000,000,000 of debt
securities of Wal-Mart Stores, Inc. and the Finance Subsidiaries and to the
incorporation by reference therein of our report dated March 26, 2001, with
respect to the consolidated financial statements of Wal-Mart Stores, Inc.
incorporated by reference in its Annual Report (Form 10-K) for the year ended
January 31, 2001, as amended, filed with the Securities and Exchange Commission.
Ernst & Young LLP
Tulsa, Oklahoma
July __, 2001