


                           EXHIBIT 23.1

              CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


	We consent to the incorporation by reference in the Registration 
Statement (Form S-8) pertaining to the Wal-Mart Puerto Rico, Inc. 401(k) 
Retirement Savings Plan of our report dated March 21, 1997, 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, 1997, filed with the Securities and Exchange Commission.


                                      ERNST & YOUNG LLP


Tulsa, Oklahoma
January 20, 1998

