May 28, 2002





Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Dear Sir/Madam:

     We have read  paragraph  2 of Item 4 included in the Form 8-K dated May 13,
2002 of  Costco  Wholesale  Corporation,  to be filed  with the  Securities  and
Exchange Commission, and are in agreement with the statements contained therein.


Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP


Cc:  Richard A. Galanti
     Executive Vice President and Chief Financial Officer
     Costco Wholesale Corporation