COSTCO WHOLESALE CORP /NEW
11-K, EX-23.1, 2000-06-27
VARIETY STORES
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                         [ARTHUR ANDERSEN LETTERHEAD]


CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation of
our reports included in this Form 11-K, into the Company's previously filed
Registration Statement File No. 333-21093 on Form S-8.


/s/  Arthur Andersen LLP


Seattle, Washington
June 23, 2000



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