Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the  incorporation by reference in each of the Prospectuses
constituting  part of the  Registration  Statements of Ultramar Diamond Shamrock
Corporation  on Form S-3 (Nos.  333-28737 and  333-46775)  and on Form S-8 (Nos.
33-52148, 33-62894, 333-19131,  333-27697,  333-27699, 333-27701, and 333-27703)
of our report dated February 7, 1997 with respect to the consolidated  financial
statements and financial  statement schedule of the Diamond Shamrock  operations
of Ultramar  Diamond  Shamrock  Corporation,  appearing in Item 8 of this Annual
Report on Form 10-K.

                                           /s/ PRICE WATERHOUSE LLP

San Antonio,  Texas
March 16, 1998