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 Nonqualified 401(k)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
                                               ERNST & YOUNG LLP




San Antonio
May 22, 1997




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