CONSENT OF ERNST & YOUNG
Published on July 24, 2001
EXHIBIT 23.1
Consent of Independent Auditors
We consent to the reference to our firm under the caption "Experts" in Pre-
Effective Amendment No. 1 to the Registration Statement (Form S-3) 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 23, 2001