EXHIBIT 23.1



                    ACCOUNTANTS' CONSENT

      We  consent  to  incorporation  by  reference  in  the
registration statements (File No. 333-103467, 33-15894,  and
No. 33-15895) on Form S-8 of Werner Enterprises, Inc. of our
report  dated January 22, 2004, relating to the consolidated
balance  sheets as of December 31, 2003 and 2002, of  Werner
Enterprises,   Inc.  and  subsidiaries   and   the   related
consolidated statements of income, stockholders' equity  and
comprehensive  income, and cash flows for  the  years  ended
December  31,  2003, 2002, and 2001, and  related  schedule,
which report appears in the December 31, 2003, annual report
on Form 10-K of Werner Enterprises, Inc.

                                             KPMG LLP

Omaha, Nebraska
March 1, 2004