EXHIBIT 23.1



    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

      We  consent  to  the  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 18, 2008, with  respect  to  the
consolidated  balance  sheets  of Werner  Enterprises,  Inc.  and
subsidiaries  as of December 31, 2007 and 2006, 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, 2007, and related  financial
statement schedule and the effectiveness of internal control over
financial reporting as of December 31, 2007, which reports appear
in  the  December 31, 2007 annual report on Form 10-K  of  Werner
Enterprises, Inc.

                                             KPMG LLP

Omaha, Nebraska
February 25, 2008