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  24,  1998,
included in the 1998 Annual Report to Shareholders of Wal-Mart Stores, Inc.

      We also consent to the incorporation by reference of our report dated
March  24,  1998, 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, 1998, in the following  registration
statements and related prospectuses.

Associate Stock Purchase Plan           Form S-8       File No. 2-64662
 of Wal-Mart Stores, Inc.

Stock Option Plan of 1984 of            Form S-8       File No. 2-94358
 Wal-Mart Stores, Inc., as                               and 33-43315
 amended

Stock Option Plan of 1994 of            Form S-8       File No. 33-55325
 Wal-Mart Stores, Inc., as
 amended

Debt Securities and Pass-Through        Form S-3       File No. 33-55725
 Certificates of
 Wal-Mart Stores, Inc.

Director Compensation Plan              Form S-8       File No. 333-24259
 of Wal-Mart Stores, Inc.

Debt Securities of Wal-Mart             Form S-3       File No. 33-53125
 Stores, Inc.

Dividend Reinvestment and               Form S-3       File No. 333-2089
 Stock Purchase Plan of
 Wal-Mart Stores, Inc.

401(k) Retirement Savings               Form S-8       File No. 333-29847
 Plan of Wal-Mart Stores, Inc.

401(k) Retirement Savings               Form S-8       File No. 33-44659
 Plan of Wal-Mart Puerto Rico, Inc.



                                        /s/  Ernst & Young LLP
                                             Ernst & Young LLP


Tulsa, Oklahoma
April 21, 1998