-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LW+1CM+iGc+67rtazcmeTZClOtiL3P7dIOktWb2DBnSJcItyuhzS9fZflq4Ff5ce
 /8+uAWz22b+293/Tb69trg==

<SEC-DOCUMENT>0001209191-08-066396.txt : 20081218
<SEC-HEADER>0001209191-08-066396.hdr.sgml : 20081218
<ACCEPTANCE-DATETIME>20081218091254
ACCESSION NUMBER:		0001209191-08-066396
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081215
FILED AS OF DATE:		20081218
DATE AS OF CHANGE:		20081218

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SINEGAL JAMES D
		CENTRAL INDEX KEY:			0001184948

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-20355
		FILM NUMBER:		081256417

	MAIL ADDRESS:	
		STREET 1:		C/O COSTCO WHOLESALE CORP.
		STREET 2:		999 LAKE DRIVE
		CITY:			ISAQUAH
		STATE:			WA
		ZIP:			98027

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COSTCO WHOLESALE CORP /NEW
		CENTRAL INDEX KEY:			0000909832
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-VARIETY STORES [5331]
		IRS NUMBER:				911223280
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0830

	BUSINESS ADDRESS:	
		STREET 1:		999 LAKE DRIVE
		CITY:			ISSAQUAH
		STATE:			WA
		ZIP:			98027-
		BUSINESS PHONE:		4253138100

	MAIL ADDRESS:	
		STREET 1:		999 LAKE DRIVE
		CITY:			ISSAQUAH
		STATE:			WA
		ZIP:			98027

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COSTCO COMPANIES INC
		DATE OF NAME CHANGE:	19970401

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRICE/COSTCO INC
		DATE OF NAME CHANGE:	19930728
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-12-15</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000909832</issuerCik>
        <issuerName>COSTCO WHOLESALE CORP /NEW</issuerName>
        <issuerTradingSymbol>COST</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001184948</rptOwnerCik>
            <rptOwnerName>SINEGAL JAMES D</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>999 LAKE DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>ISSAQUAH</rptOwnerCity>
            <rptOwnerState>WA</rptOwnerState>
            <rptOwnerZipCode>98027</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President and CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-12-15</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>50000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>579766</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-12-15</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>150000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                    <footnoteId id="F5"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1519181</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By LLC</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Quantity	Share Price
1000	$52.2800
 100	$52.2900
7447	$52.3000
 769	$52.3100
 330	$52.3200
1801	$52.3300
6206	$52.3400
2400	$52.3500
2800	$52.3600
1550	$52.3700
2450	$52.3800
5652	$52.3900
1895	$52.4000
 100	$52.4050
 500	$52.4100
1200	$52.5800
3600	$52.6000
 400	$52.6100
 300	$52.6300
1200	$52.6500
 200	$52.6600
1000	$52.6700
 100	$52.6800
 900	$52.7000</footnote>
        <footnote id="F2">500	$52.7100
 100	$52.7200
 500	$52.7500
 600	$52.7900
 600	$52.8000
 200	$52.8100
 100	$52.8150
 600	$52.8200
1000	$52.8300
 500	$52.8400
 600	$52.8500
 100	$52.8600
 100	$52.8750
 200	$52.8900
 100	$52.9550
 300	$53.1900</footnote>
        <footnote id="F3">Quantity	Share Price
 596	$52.1300
 200	$52.1500
 800	$52.1600
 100	$52.1700
 100	$52.1800
 600	$52.2100
1800	$52.2200
1200	$52.2300
 384	$52.2400
2416	$52.2500
 475	$52.2600
5600	$52.2700
 200	$52.2800
1200	$52.2900
10302	$52.3000
2698	$52.3100
1000	$52.3200
 100	$52.3300
 300	$52.3400
6501	$52.3500
 100	$52.3525
3500	$52.3600
 700	$52.3650
2669	$52.3700
8300	$52.3800
 400	$52.3850
6996	$52.3900
2800	$52.4000
   4	$52.4100</footnote>
        <footnote id="F4">600	$52.4200
 700	$52.4500
1100	$52.4700
 200	$52.4900
1300	$52.5000
2500	$52.5100
2660	$52.5200
 399	$52.5300
 400	$52.5350
3500	$52.5400
 900	$52.5600
1700	$52.5800
 400	$52.5900
3500	$52.6100
 100	$52.6150
4400	$52.6200
 800	$52.6300
2600	$52.6400
3900	$52.6500
2000	$52.6600
1000	$52.6700
1400	$52.6800
1100	$52.6900
 500	$52.7000
 300	$52.7100
 200	$52.8300
1800	$52.8500
 598	$52.8600
1000	$52.8750
 200	$52.8800</footnote>
        <footnote id="F5">1354	$52.8900
3646	$52.9000
 100	$52.9050
2182	$52.9100
1518	$52.9200
1600	$52.9300
 300	$52.9400
2100	$52.9500
3900	$52.9600
 228	$52.9650
3191	$52.9700
1900	$52.9800
 345	$52.9900
2654	$53.0000
 600	$53.0100
 300	$53.0200
 200	$53.0300
1100	$53.0400
 900	$53.0500
 800	$53.0600
 600	$53.0800
 600	$53.0900
 310	$53.1000
1020	$53.1100
1000	$53.1200
2100	$53.1300
 500	$53.1400
2980	$53.1500
1200	$53.1600
2223	$53.1700
1177	$53.1800
 800	$53.1900
1184	$53.2000
 300	$53.2300
 390	$53.2500
 600	$53.2700
 200	$53.2800
 100	$53.2900</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Deanna K. Nakashima, attorney-in-fact</signatureName>
        <signatureDate>2008-12-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----