Form: 3

Initial statement of beneficial ownership of securities

June 29, 2007

POWER OF ATTORNEY

Published on June 29, 2007

WAL*MART
LEGAL DFPARTMENT

POWER OF ATTORNEY

Jim C. Walton as executor of the Estate of Helen R. Walton (the "Estate")
designates Jeffrey J. Gearhart, Samuel A. Guess, Geoffrey W.
Edwards, and Jennifer F. Rudolph or either of them acting singly and
with full power of substitution, as the Estate's true and lawful
attomey-in-fact to:

(I) prepare, execute in the undersigned's name and on the Estate's
behalf, and submit to the U.S. Securities and Exchange Commission
(the "SEC") a Form ID, including amendments thereto, and any other
documents necessary or appropriate to obtain codes, passwords and
passphrases enabling the Estate to make electronic
filings with the SEC of reports required by
Section 16(a) of the Securities Exchange Act of 1934,
as amended, or any rule or regulation of the SEC;

(2) to execute and file on the Estate's behalf all
Forms 3, 4, and 5 (including any amendments thereto)
that the Estate may be required to file with
the SEC and other regulatory bodies as a result
of the Estate's ownership of or transactions in
securities of Wal-Mart Stores, Inc., including
any filing required as a result of any indirect ownership
of securities attributed to the Estate under applicable
law; and

(3) do and perform any and all acts for and on behalf of the
Estate which may be necessary or desirable to complete
and execute any such Form 3, 4, or 5, complete and execute any
amendment or amendments thereto, and timely file such form with
the SEC and any securities exchange or similar authority.

The authority of Jeffrey J. Gearhart, Samuel A. Guess,
Goeffrey W. Edwards, and Jennifer F. Rudolph under this Power of
Attorney shall continue until Estate is no longer required
to file Forms 3, 4, and 5 with regard to the Estate's ownership
of or transactions in securities of Wal-Mart Stores, Inc., unless
earlier revoked in writing. The Estate acknowledges that
neither Wal-Mart Stores. Inc., Jeffrey J. Gearhart,
Samuel A. Guess, Geofrrey W. Edwards, nor Jennifer F. Rudolph are
assuming any of the Estate's responsibilities to comply with
Section 16 of the Securities Exchange Act of 1934, as amended, or
any rule or regulation of the SEC.


Date: 6/28/2007


Jim C. Walton as the executor
of the Estate of Helen R. Walton