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 Companies, Inc.'s previously
filed Registration Statement Nos. 33-50799, 333-1127, 333-04355 and 333-21093.
 
                                          ARTHUR ANDERSEN LLP
 
Seattle, Washington
November 7, 1997