The answer is more subjective and a matter of the condition of your walnut and personal tastes on sanding through various grits. If there's plane marks or saw cut marks, than I sand from 80-120 grit, depending on the roughness of the board, and then go up the grits from there. The secret is to keep the sander moving and be careful not to take away more than necessary.
If the board is already smooth and looking pretty good, then most likely I go with 180-220 grit as a start. Again, it all depends on what you're starting with.