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