content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001184493</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000909832</issuerCik>
        <issuerName>COSTCO WHOLESALE CORP /NEW</issuerName>
        <secFileNumber>000-20355</secFileNumber>
        <issuerAddress>
          <com:street1>999 LAKE DRIVE</com:street1>
          <com:city>ISSAQUAH</com:city>
          <com:stateOrCountry>WA</com:stateOrCountry>
          <com:zipCode>98027-</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>4253138100</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>GALANTI RICHARD A</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>1000</noOfUnitsSold>
        <aggregateMarketValue>564879.80</aggregateMarketValue>
        <noOfUnitsOutstanding>442740572</noOfUnitsOutstanding>
        <approxSaleDate>11/08/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>09/15/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1000</amountOfSecuritiesAcquired>
        <paymentDate>09/15/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Richard A. Galanti</name>
          <address>
            <com:street1>999 Lake Drive</com:street1>
            <com:city>Issaquah</com:city>
            <com:stateOrCountry>WA</com:stateOrCountry>
            <com:zipCode>98027</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>10/10/2023</saleDate>
        <amountOfSecuritiesSold>2000</amountOfSecuritiesSold>
        <grossProceeds>1131131.04</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/08/2023</noticeDate>
        <signature>/s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Richard A Galanti</signature>
      </noticeSignature>
    </formData>
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text: 144
  0001184493
  XXXXXXXX
  LIVE
  0000909832
  COSTCO WHOLESALE CORP /NEW
  000-20355
  999 LAKE DRIVE
  ISSAQUAH
  WA
  98027-
  4253138100
  GALANTI RICHARD A
  Officer
  Director
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  1000
  564879.80
  442740572
  11/08/2023
  NASDAQ
  Common
  09/15/2023
  Restricted Stock Vesting
  Issuer
  N
  1000
  09/15/2023
  Compensation
  N
  Richard A. Galanti
  999 Lake Drive
  Issaquah
  WA
  98027
  Common
  10/10/2023
  2000
  1131131.04
  11/08/2023
  /s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Richard A Galanti