Exhibit 23
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in this Annual Report (Form 10-K) of Wal-Mart Stores, Inc. of our reports dated March 26, 2008, with respect to the consolidated financial statements of Wal-Mart Stores, Inc., and the effectiveness of internal control over financial reporting of Wal-Mart Stores, Inc., included in the 2008 Annual Report to Shareholders of Wal-Mart Stores, Inc.
We consent to the incorporation by reference in the following Registration Statements:
(1) | Stock Option Plan of 1984 of Wal-Mart Stores, Inc., as amended | Form S-8 File Nos. 2-94358 and 1-6991 | ||
(2) | Stock Option Plan of 1994 of Wal-Mart Stores, Inc., as amended | Form S-8 File No. 33-55325 | ||
(3) | Debt Securities and Pass-Through Certificates of Wal-Mart Stores, Inc. | Form S-3 File No. 33-55725 | ||
(4) | Director Compensation Plan of Wal-Mart Stores, Inc. | Form S-8 File No. 333-24259 | ||
(5) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3 File No. 33-53125 | ||
(6) | Dividend Reinvestment and Stock Purchase Plan of Wal-Mart Stores, Inc. | Form S-3 File No. 333-02089 | ||
(7) | 401(k) Retirement Savings Plan of Wal-Mart Stores, Inc. | Form S-8 File No. 333-29847 | ||
(8) | 401(k) Retirement Savings Plan of Wal-Mart Puerto Rico, Inc. | Form S-8 File No. 333-44659 | ||
(9) | Registration Statement Covering 14,710,000 Shares of Common Stock of Wal-Mart Stores, Inc. | Form S-3 File No. 333-56993 | ||
(10) | Wal-Mart Stores, Inc. Associate Stock Purchase Plan of 1996 | Form S-8 File No. 333-62965 | ||
(11) | Wal-Mart Stores, Inc. Stock Incentive Plan of 1998 | Form S-8 File No. 333-60329 | ||
(12) | The ASDA Colleague Share Ownership Plan 1 | Form S-8 File No. 333-84027 | ||
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 | ||||
(13) | The ASDA Colleague Share Ownership Plan 1999 | Form S-8 File No. 333-88501 | ||
(14) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3 File No. 333-64740 | ||
(15) | Debt Securities of Wal-Mart Cayman Canadian Finance Co. | Form S-3 File No. 333-64740-01 | ||
(16) | Debt Securities of Wal-Mart Cayman Euro Finance Co. | Form S-3 File No. 333-64740-02 | ||
(17) | Debt Securities of Wal-Mart Cayman Sterling Finance Co. | Form S-3 File No. 333-64740-03 | ||
(18) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3 File No. 333-101847 | ||
(19) | Registration Statement Covering 16,000,000 Shares of Common Stock of Wal-Mart Stores, Inc. | Form S-3 File No. 333-101859 | ||
(20) | Wal-Mart Profit Sharing and 401(k) Plan | Form S-8 File No. 333-109421 | ||
(21) | Associate Stock Purchase Plan of 1996 | Form S-8 File No. 333-109417 | ||
(22) | Wal-Mart Puerto Rico Profit Sharing and 401(k) Plan | Form S-8 File No. 333-109414 | ||
(23) | ASDA Colleague Share Ownership Plan 1999 and ASDA Sharesave Plan 2000 | Form S-8 File No. 333-107439 | ||
(24) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3MEF File No. 333-125432 | ||
(25) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3 File No. 333-126512 | ||
(26) | Wal-Mart Stores, Inc. Stock Incentive Plan of 2005 | Form S-3 File No. 333-128204 | ||
(27) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3ASR File No. 333-130569 | ||
(28) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3 File No. 333-82909 | ||
(29) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3 File No. 333-52045 |
of our reports dated March 26, 2008, with respect to the consolidated financial statements of Wal-Mart Stores, Inc., and the effectiveness of internal control over financial reporting of Wal-Mart Stores, Inc., incorporated herein by reference.
/s/ Ernst & Young LLP
Rogers, Arkansas
March 26, 2008