Form: S-3

Registration statement for specified transactions by certain issuers

June 16, 1998

CONSENT OF ERNST & YOUNG LLP

Published on June 16, 1998



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 14,710,000 shares of its common stock and to the
incorporation by reference therein of our report dated March 24, 1998, 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, 1998, filed with the Securities and Exchange Commission.

Ernst & Young LLP

Tulsa, Oklahoma
June 16, 1998