EXHIBIT 23

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in this Annual Report (Form 10-K) of Wal-Mart Stores, Inc. of our reports dated March 25, 2005, with respect to the consolidated financial statements of Wal-Mart Stores, Inc., Wal-Mart Stores, Inc. management’s assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial reporting of Wal-Mart Stores, Inc., included in the 2005 Annual Report to Shareholders of Wal-Mart Stores, Inc.

 

We consent to the incorporation by reference in the following Registration Statements:

 

(1)  

Stock Option Plan of 1984 of Wal-Mart Stores, Inc., as amended

   Form S-8 File Nos. 2-94358 and 1-6991
(2)  

Stock Option Plan of 1994 of Wal-Mart Stores, Inc., as amended

   Form S-8 File No. 33-55325
(3)  

Debt Securities and Pass-Through Certificates of Wal-Mart Stores, Inc.

   Form S-3 File No. 33-55725
(4)  

Director Compensation Plan of Wal-Mart Stores, Inc.

   Form S-8 File No. 333-24259
(5)  

Debt Securities of Wal-Mart Stores, Inc

   Form S-3 File No. 33-53125
(6)  

Dividend Reinvestment and Stock Purchase Plan of Wal-Mart Stores, Inc.

   Form S-3 File No. 333-2089
(7)  

401(k) Retirement Savings Plan of Wal-Mart Stores, Inc.

   Form S-8 File No. 333-29847
(8)  

401(k) Retirement Savings Plan of Wal-Mart Puerto Rico, Inc.

   Form S-8 File No. 33-44659
(9)  

Registration Statement Covering 14,710,000 Shares of Common Stock of Wal-Mart Stores, Inc.

   Form S-3 File No. 333-56993
(10)  

Associate Stock Purchase Plan of Wal-Mart Stores, Inc.

   Form S-8 File No. 333-62965
(11)  

Stock Incentive Plan of Wal-Mart Stores, Inc.

   Form S-8 File No. 333-60329
(12)  

The ASDA Colleague Share Ownership Plan 1

   Form S-8 File No. 333-84027
   

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

    
(13)  

The ASDA Colleague Share Ownership Plan 1999

   Form S-8 File No. 333-88501
(14)  

Debt Securities of Wal-Mart Stores, Inc.

   Form S-3 File No. 333-64740
(15)  

Debt Securities of Wal-Mart Cayman Canadian Finance Co.

   Form S-3 File No. 333-64740-01
(16)  

Debt Securities of Wal-Mart Cayman Euro Finance Co.

   Form S-3 File No. 333-64740-02
(17)  

Debt Securities of Wal-Mart Cayman Sterling Finance Co.

   Form S-3 File No. 333-64740-03
(18)  

Debt Securities of Wal-Mart Stores, Inc.

   Form S-3 File No. 333-101847
(19)  

Registration Statement Covering 16,000,000 Shares of Common Stock of Wal-Mart Stores, Inc.

   Form S-3 File No. 333-101859
(20)  

Wal-Mart Profit Sharing and 401(k) Plan

   Form S-8 File No. 333-109421
(21)  

Associate Stock Purchase Plan of 1996

   Form S-8 File No. 333-109417
(22)  

Wal-Mart Puerto Rico Profit Sharing and 401(k) Plan

   Form S-8 File No. 333-109414
(23)  

ASDA Colleague Share Ownership Plan 1999 and

   Form S-8 File No. 333-107439
   

ASDA Sharesave Plan 2000

    
(24)  

Debt Securities of Wal-Mart Stores, Inc.

   Form S-3 File No. 333-101847;

 

of our report dated March 25, 2005, with respect to the consolidated financial statements of Wal-Mart Stores, Inc. incorporated herein by reference, our report dated March 25, 2005, with respect to Wal-Mart Stores, Inc. management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting of Wal-Mart Stores, Inc., incorporated by reference in this Annual Report (Form 10-K) for the year ended January 31, 2005.

 

/s/ Ernst & Young LLP

 

Rogers, Arkansas

March 25, 2005