EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCONTANTS
As independent public accountants, we hereby consent to the
incorporation of our reports 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.
ARTHUR ANDERSEN LLP
Seattle, Washington
November 22, 1999