EXHIBIT 23
                      CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements
(Form  S-8  No.  333-44659) pertaining to the Wal-Mart  Puerto  Rico,  Inc.
401(k)  Retirement  Savings Plan of our report dated June  25,  1999,  with
respect  to  the financial statements and schedules of the Wal-Mart  Puerto
Rico,  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