CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Published on March 31, 2008
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 26, 2008, with respect to the consolidated financial statements of Wal-Mart Stores, Inc., and the effectiveness of internal control over financial reporting of Wal-Mart Stores, Inc., included in the 2008 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. 333-44659 | ||
| (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-3MEF 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 | ||
| (28) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3 File No. 333-82909 | ||
| (29) | Debt Securities of Wal-Mart Stores, Inc. | Form S-3 File No. 333-52045 | ||
of our reports dated March 26, 2008, with respect to the consolidated financial statements of Wal-Mart Stores, Inc., and the effectiveness of internal control over financial reporting of Wal-Mart Stores, Inc., incorporated herein by reference.
/s/ Ernst & Young LLP
Rogers, Arkansas
March 26, 2008