EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation
of our report included in this Form 10-K into Costco Wholesale Corporation's
previously filed Registration Statement Nos. 33-50799, 333-1127, 333-04355 and
333-21093.
/s/ ARTHUR ANDERSEN LLP
Seattle, Washington
November 15, 2000