The Sam M. Walton College of Business (often known as Walton College or abbreviated WCOB on campus) is the business college at the University of Arkansas in Fayetteville, Arkansas. Created in 1926, the college is the second-largest college at the University, with over 5,000 undergraduate students as of Fall 2016. Walton College is known nationally for a strong emphasis on retail, information systems, and supply chain management. The college has a close relationship with Wal-mart Stores, Inc., based in nearby Bentonville, Arkansas, and related vendor community providesThe Sam Walton College of Business is among the top 25 undergraduate business schools and ranked in the top fifty graduate business schools in the nation in results published by US News and World Report. The Masters of Business Administration program is often ranked in the top 50 graduate business schools in the US.HistoryThe School of Business Administration was established within the University of Arkansas in 1926.EponymThe college is named after the founder of Walmart Stores, Inc., Sam Walton, when in October 1998, the Walton Family Charitable Support Foundation made a $50 million upfront cash gift. The company is headquartered in nearby Bentonville, Arkansas, and employs hundreds of Walton College graduates. This was the largest ever given to a public business college at the time. This established the "Sam M. Walton College of Business Administration", but the name was shorted to the "Sam M. Walton College of Business" in 2000.