EXHIBIT 23

                                                                 EXHIBIT 23

                       CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-66694) pertaining to the Arkansas Best Corporation Stock
Option Plan and Arkansas Best Corporation  Disinterested Director Stockholder
Plan of our report dated January 28, 1994, with respect to the consolidated
financial statements and schedules of Arkansas Best Corporation included in
this Annual Report (Form 10-K) for the year ended December 31, 1993.


                                        ERNST & YOUNG

Little Rock, Arkansas
March 9, 1994