19

                                                  EXHIBIT 23
                                                  ----------











INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statement Nos. 
2-73052, as amended, 2-77353, 33-5755, 33-21072 and 33-59347 on Forms S-8
relating to The Davey Tree Expert Company 1980 Employee Stock Option Plan, The
Davey Tree Expert Company 1982 Employee Stock Option Plan, The Davey Tree Expert
Company 1985 Incentive Stock Option Plan, The Davey Tree Expert Company 1987 
Incentive Stock Option Plan and The Davey Tree Expert Company 1994 Omnibus Stock
Plan, and in Registration Statement No. 33-30970 on Form S-2 relating to The 
Davey Tree Expert Company 1989 Stock Subscription Plan and in the related 
prospectus, of our report dated February 12, 1999 appearing in this Annual 
Report on Form 10-K of The Davey Tree Expert Company for the year ended 
December 31, 1998.





/s/DELOITTE & TOUCHE LLP

Cleveland, Ohio
March 24, 1999