Form: S-3/A

Registration statement for specified transactions by certain issuers

February 21, 1995

CONSENT OF ERNST & YOUNG LLP

Published on February 21, 1995



Exhibit 23(a)
CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the captions "Experts" and
"Selected Financial Information of Wal-Mart" in Amendment No. 1 to the
Registration Statement (Form S-3) and related Prospectus of Wal-Mart Stores,
Inc. for the registration of its Guaranty of Puerto Rico Industrial Revenue
Bonds and to the incorporation by reference therein of our report dated March
25, 1994 with respect to the consolidated financial statements and schedules of
Wal-Mart Stores, Inc. included and/or incorporated by reference in its Annual
Report (Form 10-K) for the year ended January 31, 1994 filed with the Securities
and Exchange Commission.


ERNST & YOUNG LLP



Tulsa, Oklahoma

February 17, 1995