Form: S-3/A

Registration statement for specified transactions by certain issuers

August 4, 1999

CONSENT OF ERNST & YOUNG

Published on August 4, 1999



EXHIBIT 23.1

Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" in Pre-
Effective Amendment No. 2 to the Registration Statement on Form S-3
(Registration No. 333-82909) 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 29, 1999