Form: 10-K

Annual report pursuant to Section 13 and 15(d)

March 29, 2006

Documents

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 27, 2006, 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 2006 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. 333-02089
(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)   

Wal-Mart Stores, Inc. Associate Stock Purchase Plan of 1996

    Form S-8 File No. 333-62965
(11)   

Wal-Mart Stores, Inc. Stock Incentive Plan of 1998

    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 ASDA Sharesave Plan 2000

    Form S-8 File No. 333-107439
(24)   

Debt Securities of Wal-Mart Stores, Inc.

    Form S-3 File No. 333-125432
(25)   

Debt Securities of Wal-Mart Stores, Inc.

    Form S-3 File No. 333-126512
(26)   

Wal-Mart Stores, Inc. Stock Incentive Plan of 2005

    Form S-3 File No. 333-128204
(27)   

Debt Securities of Wal-Mart Stores, Inc.

    Form S-3ASR File No. 333-130569

of our reports dated March 27, 2006, 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., incorporated by reference in this Annual Report (Form 10-K) for the year ended January 31, 2006.

/s/ Ernst & Young LLP

Rogers, Arkansas

March 27, 2006