CONSENT OF ERNST & YOUNG

Published on July 15, 1999



EXHIBIT 23.1

Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement on Form S-3 and related Prospectus of Wal-Mart Stores,
Inc. for the registration of $10,000,000,000 of debt securities of Wal-Mart
Stores, Inc. and to the incorporation by reference therein of our report dated
March 24, 1999, 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, 1999, filed with the Securities and Exchange
Commission.

Ernst & Young LLP

Tulsa, Oklahoma
July 15, 1999