EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration  Statements numbers
333-34496,  333-60195,  333-22109,  333-14071,  333-14069, 333-14067, 333-08727,
333-08725,  333-08723,  33-58981,  33-54027  and  33-41295  on Form S-8 of Kaneb
Services, Inc. of our report dated March 16, 2001 of Shore Terminals LLC for the
year ended  December  31, 2000  appearing  in the current  report on Form 8-K of
Kaneb Pipe Line  Partners,  L.P.  dated  March 19,  2001  referenced  to in this
current report on Form 8-K of Kaneb Services, Inc.


DELOITTE & TOUCHE LLP


Des Moines, Iowa
March 19, 2001