EXHIBIT 23.3

     BIRK GROSS BELL & COULTER, P.C.
     CERTIFIED PUBLIC ACCOUNTANTS / BUSINESS CONSULTANTS
===========================================================================
    10 W. MARKET, 2300 MARKET TOWER - INDIANAPOLIS, IN 46204 - 317-633-4700
             300 S. MADISON, SUITE 410 - GREENWOOD, IN 46142 - 317-887-4072
                                                         FAX - 317-638-5217



                       INDEPENDENT AUDITORS' CONSENT


Board of Directors
Spartan Motors, Inc.
Charlotte, Michigan


We consent to the incorporation by reference in Registration Statement No.
33-28432 of Spartan Motors, Inc. on Form S-8 and Registration Statement No.
33-80980 of Spartan Motors, Inc. on Form S-8 of our report dated February
10, 1999, (which report expresses an unqualified opinion and includes an
explanatory paragraph which indicates that there are matters that raise
substantial doubt about Carpenter Industries, Inc.'s ability to continue as
a going concern) appearing in this Annual Report on Form 10-K of Spartan
Motors, Inc. for the year ended December 31, 1998.



/s/ Birk Gross Bell & Coulter, P.C.


Indianapolis, Indiana
March 18, 1999








AN INDEPENDENT MEMBER OF
BDO
SEIDMAN
ALLIANCE                      Members: Division for CPA Firms American
                              Institute of Certified Public Accountants