Exhibit 23(b)





                                 
                   INDEPENDENT AUDITORS' CONSENT

The Investment Plan Committee
Willbros USA, Inc. Employees' Investment Plan:

We consent to incorporation by reference herein of our report dated
July  12,  1996, relating to the statements of net assets available
for  plan benefits of Willbros USA, Inc. Employees' Investment Plan
as  of  December 31, 1995 and 1994, and the related  statements  of
changes  in  net assets available for plan benefits for  the  years
then  ended,  which report appears in the December 31, 1995  annual
report  on  Form  11-K of Willbros USA, Inc. Employees'  Investment
Plan.

                                   KPMG PEAT MARWICK, LLP







Tulsa, Oklahoma
February 6, 1997