Exhibit 23.6

           Potential Limitation of Remedies Against Arthur Andersen LLP

This registration statement does not include a consent from Arthur Andersen
LLP related to the audited consolidated financial statements of ICM Equipment
Company L.L.C. as of December 31, 2000 and for each of the two years in the
period ended December 31, 2000 included in this registration statement as H&E
Equipment Services L.L.C. was unable to obtain such written consent after
reasonable efforts. The lack of such consent may cause a limitation in the
remedies available against Arthur Andersen LLP in connection with those
consolidated financial statements.