EXHIBIT 99.2








                             LIQUIDATION ANALYSIS




   ASSETS                     BOOK VALUE               ESTIMATED
                          (unaudited 9/30/95)       LIQUIDATION VALUE
- ---------------------------------------------------------------------
- ---------------------------------------------------------------------
                                                     
Cash                                   -0-                      -0-
- ---------------------------------------------------------------------
Receivables                      5,509,000                4,958,000
- ---------------------------------------------------------------------
Revenue Equipment               16,531,000               9,341,0000
- ---------------------------------------------------------------------
Deposits                           489,000                  489,000
- ---------------------------------------------------------------------
Inventories                        407,000                  200,000
- ---------------------------------------------------------------------
Prepaid Expenses                   468,000                   50,000
- ---------------------------------------------------------------------
PP&E, Net                        3,024,000                  950,000
- ---------------------------------------------------------------------
Other Asssets, Net               3,683,000                2,250,000
- ---------------------------------------------------------------------
TOTAL ASSETS                    30,111,000               18,238,000
- ---------------------------------------------------------------------

- ---------------------------------------------------------------------
Estimated Liquidation Value                              18,238,000
- ---------------------------------------------------------------------
Estimated Cost of Liquidation                            -1,915,000
- ---------------------------------------------------------------------
Secured Claims                                          -19,133,000
- ---------------------------------------------------------------------
TOTAL                                                    -2,810,000
- ---------------------------------------------------------------------
Post-Petition Wage Claims                                  -565,000
- ---------------------------------------------------------------------
Post-Petition Tax Claims                                        -0-
- ---------------------------------------------------------------------
Professional Fees                                          -720,000
- ---------------------------------------------------------------------
Available for Unsecureds                                 -4,095,000
- -------------------------------------------------------------------



               ESTIMATED RETURN FOR UNSECURED CREDITORS      0%