EXHIBIT 23
                      CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements
(Form  S-8  No. 333-29847) pertaining to the Wal-Mart Stores,  Inc.  401(k)
Retirement Savings Plan of our report dated June 16, 1999, with respect  to
the  financial statements and schedules of the Wal-Mart Stores, Inc. 401(k)
Retirement Savings Plan included in this Annual Report (Form 11-K) for  the
year ended January 31, 1999.


                                        /s/  Ernst & Young LLP
                                             Ernst & Young LLP


Tulsa, Oklahoma
July 27, 1999