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, 1999, included in the 1999 Annual Report to Shareholders of Wal-Mart Stores, Inc. We also consent to the incorporation by reference of our report dated March 24, 1999, 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, 1999, in the following registration statements and related prospectuses. Stock Option Plan of 1984 of Form S-8 File No. 2-94358 Wal-Mart Stores, Inc., as amended and 33-43315 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. Form S-3 Registration Statement Form S-3 File No. 333-56993 Covering 14,710,000 Shares Associate Stock Purchase Plan of Form S-8 File No. 333-62965 Wal-Mart Stores, Inc. Stock Incentive Plan of Wal-Mart Form S-8 File No. 333-60329 Stores, Inc. /s/ Ernst & Young LLP Ernst & Young LLP Tulsa, Oklahoma April 15, 1999