EXHIBIT 23.2

                         CONSENT OF INDEPENDENT AUDITORS


We consent to the  incorporation  by  reference in this  Registration  Statement
(Form S-8) pertaining to the Arkansas Best Corporation Supplemental Benefit Plan
of our report dated January 22, 1999, with respect to the consolidated financial
statements of Arkansas Best Corporation  incorporated by reference in its Annual
Report  (Form  10-K)  for the year  ended  December  31,  1998  and the  related
financial  statement  schedule included  therein,  filed with the Securities and
Exchange Commission.



                                                          /s/ Ernst & Young, LLP
                                                          ----------------------




Little Rock, Arkansas
December 17, 1999