Cashing your tax rebate checks is as simple as going to your local Wal-Mart or SAM'S CLUB. Starting July 25, the U.S. government will mail out 25 million tax rebates totalling $14 billion. Wal-Mart discount stores, Supercenters, Neighbourhood Markets and SAM'S CLUBS nationwide will cash the rebate checks at no charge, even for customers with no bank accounts.

Customers will have three simple options when they bring their tax-rebate checks to any of the 2,909 Wal-Mart stores or 528 SAM'S CLUBS across the country:

• Cash the checks at Wal-Mart's layaway or customer service desks, checkouts or SAM'S CLUB'S member service desks - no purchase necessary.
• Convert the checks to a Wal-Mart/SAM'S CLUB Shopping Card for future use.
• Or use the checks as currency for purchasing merchandise.

"These convenient tax-rebate check-cashing options are designed to make life easier for both our members and customers and to thank them for shopping at Wal-Mart and SAM'S CLUB," said Kevin Turner, president and chief executive officer of SAM'S CLUB.

To find the nearest Wal-Mart store, look for the Store Finder at www.walmartstores.com or www.samsclub.com

Wal-Mart Stores, Inc. operates more than 2,900 discount stores, Supercenters and Neighbourhood Markets, and more than 525 SAM'S CLUBS in the United States. Last year Wal-Mart associates raised and contributed $200 million to support communities and local non-profit organizations.

More information about Wal-Mart can be located on-line www.walmartstores.com and www.samsclub.com<. And more information about Wal-Mart's Good. Works. community involvement is available online at www.walmartfoundation.org