EXHIBIT 23.2
The Stockholders and Board of Directors
United Road Services, Inc.:
We consent to incorporation by reference in the Post-Effective Amendment No. 3
on Form S-3 to Registration Statement on Form S-1 (No. 333-56603) of United Road
Services, Inc. of (i) our report dated March 5, 1999, except as to Note 16(b),
which is as of March 16, 1999, relating to the consolidated balance sheets of
United Road Services, Inc. and subsidiaries as of December 31, 1997 and 1998,
and the related consolidated statements of operations, stockholders' equity
(deficit), and cash flows for the period from July 25, 1997 (inception) through
December 31, 1997 and for the year ended December 31, 1998, and the financial
statement schedule listed in the Index at Item 14(a)(2), which report appears in
the December 31, 1998 annual report on Form 10-K of United Road Services, Inc.,
(ii) our report dated November 12, 1998, with respect to the balance sheets of
Pilot Transport, Inc. as of December 31, 1996 and 1997, and the related
statements of operations, stockholders' equity and cash flows for the years then
ended; our report dated December 11, 1998, with respect to balance sheets of MPG
Transco, Ltd. as of July 31, 1997 and 1998, and the related statements of
operations, stockholders' equity and cash flows for the years then ended, which
reports appear in the United Road Services, Inc. Current Report on Form 8-K/A
dated as of December 9, 1998 and filed on January 11, 1999, (iii) our report
dated July 31, 1998, with respect to the combined balance sheets of Northland
Auto Transporters, Inc. and Northland Fleet Leasing, Inc. as of December 31,
1996 and 1997 and May 5, 1998, and the related combined statements of
operations, stockholder's equity, and cash flows for each of the years in the
three-year period ended December 31, 1997 and for the period from January 1,
1998 through May 5, 1998; our report dated July 27, 1998, with respect to the
balance sheets of Falcon Towing and Auto Delivery, Inc. as of December 31, 1996
and 1997 and May 5, 1998, and the related statements of operations,
stockholder's equity, and cash flows for each of the years in the three-year
period ended December 31, 1997 and for the period from January 1, 1998 through
May 5, 1998; our report dated August 14, 1998, with respect to the consolidated
balance sheets of Smith-Christensen Enterprises, Inc. and subsidiary as of
January 31, 1997, December 31, 1997 and May 5, 1998 and the related consolidated
statements of operations, stockholder's equity and cash flows for the years
ended January 31, 1996 and 1997, the twelve-month period ended December 31,
1997, and for the period from January 1, 1998 through May 5, 1998; our report
dated August 21, 1998, with respect to the combined balance sheets of Caron Auto
Works, Inc. and Caron Auto Brokers, Inc. as of September 30, 1996 and 1997 and
May 5, 1998, and the related combined statements of operations, stockholders'
equity, and cash flows for each of the years in the three-year period ended
September 30, 1997 and for the period from October 1, 1997 through May 5, 1998;
our report dated July 24, 1998, with respect to the balance sheets of Absolute
Towing and Transporting, Inc. as of December 31, 1996 and 1997 and May 5, 1998
and the related statements of operations, stockholder's equity and cash flows
for the years ended December 31, 1996 and 1997 and for the period from January
1, 1998 through May 5, 1998; our report dated July 31, 1998, with respect to the
consolidated balance sheets of ASC Transportation Services and subsidiary as of
December 31, 1997 and May 5, 1998, and the related consolidated statements of
operations, stockholder's deficit, and cash flows for the year ended December
31, 1997 and for the period from January 1, 1998 through May 5, 1998; our report
dated August 14, 1998, with respect to the balance sheet of Silver State Tow and
Recovery, Inc. as of May 5, 1998, and the related statement of operations,
stockholder's deficit, and cash flows for the period from January 1, 1998
through May 5, 1998; our report dated August 7, 1998, with respect to the
consolidated balance sheet of E&R Towing & Garage, Inc. and subsidiaries as of
February 28, 1998, and the related consolidated statements of operations and
retained earnings, and cash flows for the year then ended; our report dated
August 7, 1998, with respect to the balance sheet of Environmental Auto Removal,
Inc. as of December 31, 1997, and the related statements of operations and
retained earnings, and cash flows for the year then ended; our report dated July
2, 1998, except for note 8, which is as of July 14, 1998, with respect to the
balance sheet of Neil's Used Truck & Car Sales, Incorporated as of December 31,
1997, and the related statements of operations, stockholders' equity, and cash
flows for the year then ended; our report dated June 12, 1998, with respect to
the combined balance sheet of 5-L Corporation and ADP Transport, Inc. as of
December 31, 1997, and the related combined statements of operations,
stockholders' equity and cash flows for the year then ended; our report dated
August 19, 1998, with respect to the balance sheet of Car Transporters
Corporation as of December 31, 1997, and the related statements of operations,
stockholder's deficit, and cash flows for the year then ended; our report dated
August 13, 1998, with respect to the balance sheet of Schroeder Auto Carriers,
Inc. as of December 31, 1997 and the related statements of operations,
stockholders' equity and cash flows for the year then ended; our report dated
January 16, 1998, except as to note 13(b), which is as of May 6, 1998, with
respect to the balance sheets of Keystone Towing, Inc. as of December 31, 1996
and 1997, and the related statements of operations, stockholder's equity, and
cash flows for the years then ended; our report dated July 31, 1998, with
respect to the balance sheet of Fast Towing, Inc. as of December 31, 1997, and
the related statements of operations, stockholders' equity, and cash flows for
the year then ended; our report dated July 31, 1998, with respect to the balance
sheet of Alert Auto Transport, Inc. as of May 31, 1998, and the related
statements of earnings and retained earnings, and cash flows for the year then
ended, which reports appear in the prospectus dated April 26, 1998, included in
Post-Effective Amendment No. 2 to the United Road Services, Inc. registration
statement on Form S-1 (No. 333-65563), and to the reference to our firm under
the heading "Experts" in the prospectus.
/s/ KPMG LLP
Albany, New York
May 20, 1999