EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the
incorporation by reference in this Registration Statement on Form S-3, of our
report dated October 25, 1995, included in Price/Costco, Inc.'s Form 10-K for
the year ended September 3, 1995 and to all references to our firm included
in this Registration Statement.
We are aware that Price/Costco, Inc. has incorporated by reference in
this Registration Statement its Form 10-Q for the quarter ended November 26,
1995, which includes our report dated December 18, 1995 covering the
unaudited interim financial information contained therein. Pursuant to
Regulation C of the Securities Act of 1933, this report is not considered a
part of the Registration Statement prepared or certified by our firm or a
report prepared or certified by our firm within the meaning of Sections 7 and
11 of the Act.
ARTHUR ANDERSEN LLP
Seattle, Washington
February 20, 1996