EXHIBIT 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCONTANTS

         As independent public accountants, we hereby consent to the
incorporation of our reports included in this Form 10-K into Costco Wholesale
Corporation's previously filed Registration Statement Nos. 33-50799,
333-1127, 333-04355 and 333-21093.

                                             ARTHUR ANDERSEN LLP

Seattle, Washington
November 22, 1999