Form: S-8

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

September 4, 1998

CONSENT OF ERNST & YOUNG, L.L.P.

Published on September 4, 1998



EXHIBIT 23(a)



CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference into the Registration
Statement (Form S-8) pertaining to the Wal-Mart Stores, Inc. Associate Stock
Purchase Plan of 1996 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
September 4, 1998