Most of those enrolled in a taxpayer supported program for uninsured children known as CHIPS have parents who work for WalMart.

Most of the children enrolled in CHIPS work in retail stores, fast-food restaurants and post offices.

Four hundred and fifty-two people who work for the state's largest employer are enrolled in CHIPS.

The next highest company was Asplundh, a Pennsylvania tree-trimming firm. and McDonald's was ranked third.

Sharon Carte,executive director of CHIP, said large chain stores, fast-food restaurants and similar businesses don't often provide health benefits at the levels of other employers.

Workers turn to CHIP paid for by taxpayers when they can't get coverage for their families.

CHIP provides health coverage for about 24,000 children in the state who meet the criteria. A family of four would have to make less than $37,700 a year to qualify.

Wal-Mart employs 11,450 people in West Virginia.

"Wal-Mart could be one of the biggest problems in the health-care system in this state and this country," said Kenny Perdue, president of the AFL/CIO. who blamed emphasis on part-time positions, inadequate benefits and low wages for many of the retailer's workers.

Wal-Mart's says its benefits are "very competitive with other retailers. A full-time Wal-Mart employee, on average, must pay about a 10th of their gross income if they want family coverage from the company.

Part-time Wal-Mart workers are not eligible.