EXHIBIT 23

 

CONSENT OF INDEPENDENT AUDITORS

 

We consent to the incorporation by reference in this Annual Report (Form 10-K) of Wal-Mart Stores, Inc. of our report dated March 19, 2004 included in the 2004 Annual Report to Shareholders of Wal-Mart Stores, Inc.

 

We also consent to the incorporation by reference of our report dated March 19, 2004, with respect to the consolidated financial statements of Wal-Mart Stores, Inc. incorporated by reference in this Annual Report (Form 10-K) for the year ended January 31, 2004, in the following registration statements and related prospectuses:

 

Stock Option Plan of 1984 of
Wal-Mart Stores, Inc., as amended

   Form S-8    File No. 2-94358 and 1-6991

Stock Option Plan of 1994 of
Wal-Mart Stores, Inc., as amended

   Form S-8    File No. 33-55325

Debt Securities and Pass-Through
Certificates of Wal-Mart Stores, Inc.

   Form S-3    File No. 33-55725

Director Compensation Plan of
Wal-Mart Stores, Inc.

   Form S-8    File No. 333-24259

Debt Securities of Wal-Mart Stores, Inc.

   Form S-3    File No. 33-53125

Dividend Reinvestment and Stock Purchase
Plan of Wal-Mart Stores, Inc.

   Form S-3    File No. 333-2089

401(k) Retirement Savings
Plan of Wal-Mart Stores, Inc.

   Form S-8    File No. 333-29847

401(k) Retirement Savings
Plan of Wal-Mart Puerto Rico, Inc.

   Form S-8    File No. 33-44659

Registration Statement Covering 14,710,000
Shares of Common Stock of Wal-Mart Stores, Inc.

   Form S-3    File No. 333-56993

Associate Stock Purchase Plan of
Wal-Mart Stores, Inc.

   Form S-8    File No. 333-62965

Stock Incentive Plan of Wal-Mart Stores, Inc.

   Form S-8    File No. 333-60329

The ASDA Colleague Share Ownership Plan 1

The ASDA Group Long Term Incentive Plan 1

The ASDA Group PLC Sharesave Scheme 1

The ASDA 1984 Executive Share Option Scheme 1

The ASDA 1994 Executive Share Option Scheme 1

   Form S-8    File No. 333-84027

The ASDA Colleague Share Ownership Plan 1999

   Form S-8    File No. 333-88501

Debt Securities of Wal-Mart Stores, Inc.

   Form S-3    File No. 333-64740

Debt Securities of Wal-Mart Cayman Canadian Finance Co.

   Form S-3    File No. 333-64740-01

Debt Securities of Wal-Mart Cayman Euro Finance Co.

   Form S-3    File No. 333-64740-02


Debt Securities of Wal-Mart Cayman Sterling Finance Co.

   Form S-3    File No. 333-64740-03

Debt Securities of Wal-Mart Stores, Inc.

   Form S-3    File No. 333-101847

Registration Statement covering 16,000,000 shares of common stock of

    Wal-Mart Stores, Inc.

   Form S-3    File No. 333-101859

Wal-Mart Profit Sharing and 401(k) Plan

   Form S-8    333-109421

Associate Stock Purchase Plan of 1996

   Form S-8    333-109417

Wal-Mart Puerto Rico Profit Sharing and 401(k) Plan

   Form S-8    333-109414

ASDA Colleague Share Ownership Plan 1999 and
ASDA Sharesave Plan 2000

   Form S-8    333-107439

Debt Securities of Wal-Mart Stores, Inc.

   Form S-3    333-101847

 

Ernst & Young LLP (signature)

 

Tulsa, Oklahoma

April 8, 2004