CONFIRMING STATEMENT


         This Statement confirms that the undersigned, Christopher J. Williams,
has designated Jeffery J. Gearhart, Anthony D. George, Samuel A. Guess, and
Cynthia P. Moehring to execute and file on the undersigned's behalf all Forms 3,
4, and 5 (including any amendments thereto) that the undersigned may be required
to file with the U.S. Securities and Exchange Commission and other regulatory
bodies as a result of the undersigned's ownership of or transactions in
securities of Wal-Mart Stores, Inc. The authority of Jeffery J. Gearhart,
Anthony D. George, Samuel A. Guess, and Cynthia P. Moehring under this Statement
shall continue until the undersigned is no longer required to file Forms 3, 4,
and 5 with regard to the undersigned's ownership of or transactions in
securities of Wal-Mart Stores, Inc., unless earlier revoked in writing. The
undersigned acknowledges that Jeffery J. Gearhart, Anthony D. George, Samuel A.
Guess, and Cynthia P. Moehring are not assuming any of the undersigned's
responsibilities to comply with Section 16 of the Securities Exchange Act of
1934.


Date:  06/03/2004                                /s/ Christopher J. Williams
                                                     Christopher J. Williams