EXHIBIT 23.2



                       CONSENT OF INDEPENDENT ACCOUNTANTS


          We consent to the use in this post-effective Amendment No. 1 to
Registration Statement No. 33-99716 on Form S-4 of AmeriTruck Distribution Corp.
of our report dated April 8, 1994 (relating to the consolidated financial
statements of W&L Services Corp. and Subsidiaries as of December 31, 1993 and
for the year then ended) appearing in the Prospectus, which is part of this
Registration Statement.  We also consent to the reference to us under the
heading "Experts" in such Prospectus.



DELOITTE & TOUCHE LLP

Hickory, North Carolina
May 31, 1996