<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001916969</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>Riel Pierre</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>CIBC Wood Gundy</name>
        <address>
          <com:street1>1 Place Ville Marie</com:street1>
          <com:street2>Suite 4125</com:street2>
          <com:city>Montreal</com:city>
          <com:stateOrCountry>A8</com:stateOrCountry>
          <com:zipCode>H3B 3P9</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>3000</noOfUnitsSold>
      <aggregateMarketValue>1713330.00</aggregateMarketValue>
      <noOfUnitsOutstanding>7422</noOfUnitsOutstanding>
      <approxSaleDate>11/07/2023</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>10/26/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted stock vesting under registered plan</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Costco Wholesale</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6718</amountOfSecuritiesAcquired>
      <paymentDate>10/26/2021</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>11/09/2023</noticeDate>
      <signature>Pierre Riel</signature>
    </noticeSignature>
  </formData>
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144
0001916969
XXXXXXXX
LIVE
0000909832
COSTCO WHOLESALE CORP /NEW
000-20355
999 LAKE DRIVE
ISSAQUAH
WA
98027-
4253138100
Riel Pierre
Officer
Common
CIBC Wood Gundy
1 Place Ville Marie
Suite 4125
Montreal
A8
H3B 3P9
3000
1713330.00
7422
11/07/2023
Nasdaq
Common
10/26/2021
Restricted stock vesting under registered plan
Costco Wholesale
N
6718
10/26/2021
Compensation
Y
11/09/2023
Pierre Riel