Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Universal Truckload Services, Inc.:
We consent to the incorporation by reference in the registration statement (No.333-123385) on Form S-8 of Universal Truckload Services, Inc. of our reports dated March 19, 2007, with respect to the consolidated balance sheets of Universal Truckload Services, Inc. as of December 31, 2006 and 2005, and the related consolidated statements of income, shareholders’ (deficit) equity and comprehensive income, and cash flows for each of the years in the three-year period ended December 31, 2006, management’s assessment of the effectiveness of internal control over financial reporting as of December 31, 2006 and the effectiveness of internal control over financial reporting as of December 31, 2006, which reports appear in the December 31, 2006 annual report on Form 10-K of Universal Truckload Services, Inc.
Our report dated March 19, 2007, on management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting as of December 31, 2006, contains an explanatory paragraph which states that Universal Truckload Services, Inc. acquired Assure Intermodal, LLC, Djewels, Inc., Noble & Pitts, Inc., TriStar Express N.C., Inc. and Mallard Transport, Inc. (the Acquired Companies) during 2006, and management excluded from its assessment of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2006, the Acquired Companies’ internal control over financial reporting associated with total assets of $12.7 million and total revenues of $38.0 million included in the consolidated financial statements of Universal Truckload Services, Inc. as of and for the year ended December 31, 2006. Our audit of internal control over financial reporting of Universal Truckload Services, Inc. and subsidiaries also excluded an evaluation of the internal control over financial reporting of the Acquired Companies.
/s/ KPMG LLP
Detroit, Michigan
March 19, 2007
