Wal-Mart Stores Inc
Board of Directors
POWER OF ATTORNEY

Jim C Walton as executor of the Estate of John T Walton the Estate
hereby designates Jeffrey J Gearhart and Samuel A Guess,
or either of them acting singly and with full power of substitution, as
the Estates true and lawful attorney in fact to

1 prepare, execute in the Estates name and on the Estates 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
undersigned to make electronic filings with the SEC of reports required
by Section 16a of the Securities Exchange Act of 1934, as amended,
or any rule or regulation of the SEC

2 to execute and file on the Estates 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
Estates 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 and Samuel A Guess under this Power
of Attorney shall continue until the Estate is no longer required
to file Forms 3, 4, and 5 with regard to the Estates 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 nor Samuel A Guess
are assuming any of the Estates responsibilities to comply with
Section 16 of the Securities Exchange Act of 1934, as amended,
or any rule or regulation of the SEC.

Date: September 6, 2005 /s/ Jim C Walton as executor
of the Estate of John T Walton