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      <submissionType>144</submissionType>
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        <filer>
          <filerCredentials>
            <cik>0001764273</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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      <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>Callans Patrick J</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</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>3000</noOfUnitsSold>
        <aggregateMarketValue>3008296.50</aggregateMarketValue>
        <noOfUnitsOutstanding>443477086</noOfUnitsOutstanding>
        <approxSaleDate>06/09/2025</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>10/22/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3000</amountOfSecuritiesAcquired>
        <paymentDate>10/22/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>06/09/2025</noticeDate>
        <signature>/s/ Jennifer Ruchti, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Patrick J. Callans</signature>
      </noticeSignature>
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text: 144
  0001764273
  XXXXXXXX
  LIVE
  0000909832
  COSTCO WHOLESALE CORP /NEW
  000-20355
  999 LAKE DRIVE
  ISSAQUAH
  WA
  98027-
  4253138100
  Callans Patrick J
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  3000
  3008296.50
  443477086
  06/09/2025
  NASDAQ
  Common
  10/22/2023
  Restricted Stock Vesting
  Issuer
  N
  3000
  10/22/2023
  Compensation
  Y
  06/09/2025
  /s/ Jennifer Ruchti, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Patrick J. Callans