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Helen Walton, whom her late husband Sam Walton credited with the strategy of not going into big towns in beginning of the business, died on Thursday in Bentonville, Ark. Miss Walton died of natural causes, according to Mona Williams, a spokeswoman for Wal-Mart.

Another role she played in the company was encouraging Sam to offer a profit-sharing plan to the associates of the company.

At her death she was ranked as the 29th-wealthiest person in the world, coming in with $16.4 billion.

Sam Walton borrowed $25,000 from her dad to start the first retail store, a Ben Franklin store in Newport, Ark.

She is survived by three children and her brother Frank Robson. Sam Walton died in 1992.