EXHIBIT 23.1


                        Consent of Independent Auditors

As independent public accountants, we hereby consent to the incorporation by
reference in this Post-Effective Amendment No. 1 to the Registration Statement
on Form S-8 (No. 333-64231) of our report dated January 15, 1999, included in
Syntroleum Corporation's Form 10-K for the year ended December 31, 1998, and to
all references to our Firm included in this registration statement.


                                                         /s/ Arthur Andersen LLP

Tulsa, Oklahoma
June 17, 1999