EXHIBIT (23)

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference of our report dated February 15, 2000, incorporated by reference in
this Form 10-K for the year ended December 31, 1999, into the Lufkin Industries,
Inc. previously filed Form S-8 Registration Statements File No. 33-36976, File
No. 33-62021 and File No. 333-07129.



ARTHUR ANDERSEN LLP

/s/ ARTHUR ANDERSEN LLP



Houston, Texas

March 27, 2000