Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

COSTCO WHOLESALE CORPORATION

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security  Type

Security Class Title

Fee Calculation or Carry Forward Rule (1)

Amount Registered (2)

Proposed Maximum Offering Price Per Unit (2)

Maximum Aggregate Offering Price (2)

Fee Rate (1)

Amount of Registration Fee (1)

Carry Forward Form Type

Carry  Forward  File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Debt

Debt Securities

Rule 456(b) and Rule 457(r)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

N/A

N/A

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

N/A

(1) In reliance on and in accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, the Registrant is deferring payment of all of the registration fee.

(2) An indeterminate aggregate initial offering price or number or amount of debt securities of the Registrant is being registered as may from time to time be offered, issued or sold at indeterminate prices.