EXHIBIT 23(a)

                        CONSENT OF INDEPENDENT AUDITORS


          We consent to the incorporation by reference into the Registration
Statement (Form S-8) pertaining to The ASDA Colleague Share Ownership Plan 1999
of our report dated March 24, 1999, with respect to the consolidated financial
statements of Wal-Mart Stores, Inc. incorporated by reference in its Annual
Report (Form 10-K) for the year ended January 31, 1999, filed with the
Securities and Exchange Commission.


                                                           /s/ ERNST & YOUNG LLP

Tulsa, Oklahoma
October 5, 1999