Form: S-3/A

Registration statement for specified transactions by certain issuers

May 1, 1996

ERNST & YOUNG CONSENT

Published on May 1, 1996



EXHIBIT 23.1



CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-3) and related Prospectus of Wal-Mart Stores,
Inc. for the registration of 10,000,000 shares of common stock and to the
incorporation by reference therein of our report dated March 25, 1996, 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, 1996, filed with the Securities and Exchange Commission.



ERNST & YOUNG LLP

Tulsa, Oklahoma

April 30, 1996