Exhibit 23


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


To Kenan Transport Company:

      As Independent Public Accountants, we hereby consent to the
incorporation of our report, dated February 7, 1997, included 
in this Form 10-K, into the Company's previously filed Registration
Statement No. 33-2494 on Form S-8, dated January 23, 1986.



                                    Arthur Andersen LLP



Raleigh, North Carolina,
   March 27, 1997.