EXHIBIT 23.1



                    ACCOUNTANTS' CONSENT

      We consent to the incorporation by  reference  in  the
registration  statements  (No. 33-15894,  No. 33-15895,  and
No.  333-103467)  on Form S-8 of  Werner  Enterprises,  Inc.
of our report  dated  January  22, 2003, with respect to the
consolidated balance sheets of Werner Enterprises, Inc.  and
subsidiaries as of  December 31,  2002  and  2001,  and  the
related  consolidated  statements  of  income, stockholders'
equity and comprehensive income, and cash flows for each  of
the years in the three-year period ended  December 31, 2002,
and the related financial statement  schedule,  which report
appears in the December 31, 2002, annual report on Form 10-K
of Werner Enterprises, Inc.

                                             KPMG LLP

Omaha, Nebraska
February 28, 2003