EXHIBIT 23
                        HOWELL CORPORATION
                   Independent Auditors' Consent

To Howell Corporation:

      We consent to the incorporation by reference in Registration Statement No.
33-28389 of Howell  Corporation  on Form S-8 of our report  dated  February  28,
2000, appearing in this Annual Report on Form 10-K of Howell Corporation for the
year ended December 31, 1999.



DELOITTE & TOUCHE LLP

Houston, Texas
March 22, 2000