Bentonville-based Wal-Mart plans to open as many as 195 new stores and replace or expand another 160 in the United States next year. In addition, Wal-Mart`s international division will open 100 to 110 new stores in existing markets and replace or expand 30 stores. Beginning in February, the world`s largest retailer plans to open 50 to 55 new discount stores, 80 to 90 new Supercenters, and 25 to 30 new Neighborhood Market grocery stores. It also is to open 15 to 20 new Sam`s Clubs in the U-S. The company said an additional 140 Supercenters and 20 Sam`s Clubs will expand on or replace existing stores. The company also plans three new regional merchandise distribution centers and two new food distribution centers during its next fiscal year. Wal-Mart affirmed its forecast for third-quarter earnings of 45 cents to 47 cents per share. Earnings are currently tracking in the middle of that range.