Form: S-8

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

July 31, 1998

CONSENT OF ERNST & YOUNG, LLP

Published on July 31, 1998



EXHIBIT 23(a)


CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration
Statement (Form S-8) pertaining to the Wal-Mart Stores, Inc. Stock Incentive
Plan of 1998 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.



/s/ ERNST & YOUNG, LLP



Tulsa, Oklahoma
July 31, 1998