EXHIBIT 23.1



    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We  consent to incorporation by reference in the registration
statements (File No. 333-117896, 333-103467, 33-15894, and No. 33-
15895)  on  Form S-8 of  Werner Enterprises, Inc. of  our  reports
dated  February 4, 2005,  with respect to the consolidated balance
sheets  of  Werner   Enterprises,  Inc.  and  subsidiaries  as  of
December   31,  2004  and   2003,  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, 2004, and related financial  statement
schedule,   management's  assessment   of  the  effectiveness   of
internal  control  over financial  reporting as  of  December  31,
2004,  and  the effectiveness of  internal control over  financial
reporting  as of December 31,  2004, which reports appear  in  the
December   31,  2004  annual   report  on  Form  10-K  of   Werner
Enterprises, Inc.

                                             KPMG LLP

Omaha, Nebraska
February 14, 2005