Exhibit 23.2

                Consent of Independent Accountants

We consent to the reference to our firm under the caption "Experts"
in the Registration Statement (Form S-8) pertaining to the Ultramar
Diamond Shamrock Corporation Non-Employee Director Equity Plan and
to the incorporation by reference therein of our report dated
February 7, 1997 with respect to the consolidated financial
statements and schedule of Ultramar Diamond Shamrock Corporation
(formerly Ultramar Corporation) included in its Annual Report (Form
10-K) for the year ended December 31, 1996, filed with Securities
and Exchange Commission.



                                      /s/ ERNST & YOUNG LLP



San Antonio
May 22, 1997




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