EXHIBIT 23.1



                CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in each of the Prospectuses
constituting part of the Registration Statements of Diamond Shamrock, Inc. on
Form S-3 (Nos. 33-67166 and 33-67556) filed on August 9, 1993 and August 18,
1993 respectively, and on Form S-8 (Nos. 33-15268, 33-34306, and 33-50573) filed
on June 22, 1987, April 13, 1990, and October 6, 1993 respectively, of our
report dated February 24, 1995, which includes an explanatory paragraph with
respect to the Company's changes in its methods of accounting for its long-term
shared cost liability, postretirement benefits other than pensions, and income
taxes, which is attached as Exhibit 13.3 to this Annual Report on Form 10-K.  We
also consent to the incorporation by reference of our report on the Financial
Statement Schedules, which is included in Item 14(a)(2)
of this Form 10-K.

PRICE WATERHOUSE LLP

/s/ Price Waterhouse LLP


San Antonio, Texas
March 27, 1995

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