EXHIBIT (23)-1-

                 CONSENT OF INDEPENDENT AUDITORS

To the partners of Unimar Company

We consent to incorporation by reference in the registration
statement (Post-effective amendment No. 2 on Form S-3 to Form S-
14 (No. 2-93037)) of Unimar Company of our report dated March 5,
1999, relating to the consolidated balance sheets of Unimar
Company and subsidiaries as of December 31, 1998 and 1997 and the
related consolidated statements of earnings, cash flows and
changes in partners' capital and comprehensive income for each of
the years in the three-year period ended December 31, 1998, which
report appears in the December 31, 1998 annual report on Form 10-
K of Unimar Company.




                                          KPMG LLP


       





Houston, Texas
March 19, 1999