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  27,
1996, appearing in this Annual Report on Form 10-K of Howell Corporation for the
year ended December 31, 1995.



DELOITTE & TOUCHE LLP

Houston, Texas
March 11, 1996