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 1, 2006, with respect to the  consolidated  balance
sheets of Werner Enterprises, Inc. and subsidiaries as of December
31, 2005 and  2004, 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, 2005,  and  related  financial  statement  schedule,
management's assessment of the  effectiveness of internal  control
over  financial  reporting  as  of  December  31,  2005,  and  the
effectiveness of internal control over financial  reporting  as of
December  31, 2005, which  reports appear in the December 31, 2005
annual report on Form  10-K of Werner Enterprises, Inc.

                                             KPMG LLP

Omaha, Nebraska
February 10, 2006