EXHIBIT 23.1



                    ACCOUNTANTS' CONSENT
                    --------------------

      We  consent  to  incorporation  by  reference  in  the
registration statements (File No. 33-15894 and No. 33-15895)
on  Form S-8 of Werner Enterprises, Inc. of our report dated
January  22,  2001,  relating to  the  consolidated  balance
sheets   as  of  December  31,  2000  and  1999,  of  Werner
Enterprises,   Inc.  and  subsidiaries   and   the   related
statements  of income, stockholders' equity, and cash  flows
for  the years ended December 31, 2000 and 1999, and related
schedules,  which report appears in the December  31,  2000,
annual report on Form 10-K of Werner Enterprises, Inc.

                                             KPMG LLP

Omaha, Nebraska
March 19, 2001