Exhibit 23

CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in this Annual Report (Form 10-K) of Wal-Mart Stores, Inc. of our report dated March 19, 2003 included in the 2003 Annual Report to Shareholders of Wal-Mart Stores, Inc.

We also consent to the incorporation by reference of our report dated March 19, 2003, with respect to the consolidated financial statements of Wal-Mart Stores, Inc. incorporated by reference in this Annual Report (Form 10-K) for the year ended January 31, 2003, in the following registration statements and related prospectuses:

Stock Option Plan of 1984 of     Wal-Mart Stores, Inc., as amended	Form S-8	File No. 2-94358     and 1-6991
Stock Option Plan of 1994 of     Wal-Mart Stores, Inc., as amended	Form S-8	File No. 33-55325
Debt Securities and Pass-Through     Certificates of Wal-Mart Stores, Inc.	Form S-3	File No. 33-55725
Director Compensation Plan of     Wal-Mart Stores, Inc.	Form S-8	File No. 333-24259
Debt Securities of Wal-Mart Stores, Inc.	Form S-3	File No. 33-53125
Dividend Reinvestment and Stock Purchase     Plan of Wal-Mart Stores, Inc.	Form S-3	File No. 333-2089
401(k) Retirement Savings     Plan of Wal-Mart Stores, Inc.	Form S-8	File No. 333-29847
401(k) Retirement Savings     Plan of Wal-Mart Puerto Rico, Inc.	Form S-8	File No. 33-44659
Registration Statement Covering 14,710,000     Shares of Common Stock of Wal-Mart     Stores, Inc.	Form S-3	File No. 333-56993
Associate Stock Purchase Plan of     Wal-Mart Stores, Inc.	Form S-8	File No. 333-62965
Stock Incentive Plan of Wal-Mart Stores, Inc.	Form S-8	File No. 333-60329
The ASDA Colleague Share Ownership Plan 1 The ASDA Group Long Term Incentive Plan 1 The ASDA Group PLC Sharesave Scheme 1 The ASDA 1984 Executive Share Option Scheme 1 The ASDA 1994 Executive Share Option Scheme 1	Form S-8	File No. 333-84027
The ASDA Colleague Share Ownership Plan 1999	Form S-8	File No. 333-88501
Debt Securities of Wal-Mart Stores, Inc. Debt Securities of Wal-Mart Cayman Canadian     Finance Co. Debt Securities of Wal-Mart Cayman Euro     Finance Co. Debt Securities of Wal-Mart Cayman Sterling     Finance Co.	Form S-3 Form S-3 Form S-3 Form S-3	File No. 333-64740 File No. 333-64740-01 File No. 333-64740-02 File No. 333-64740-03
Debt Securities of Wal-Mart Stores, Inc.	Form S-3	File No. 333-101847
Registration Statement covering 16,000,000 shares of common stock of Wal-Mart Stores, Inc.	Form S-3	File No. 333-101859

Ernst & Young LLP (signature)

Tulsa, Oklahoma
April 15, 2003