EXHIBIT 22

 
                 SUBSIDIARIES OF U.S. XPRESS ENTERPRISES, INC.
                      FOR FISCAL YEAR ENDED MARCH 31, 1997



                               U.S. Xpress, Inc.
                                CSI/Crown, Inc.
                                   JTI, Inc.
                           U.S. Xpress Leasing, Inc.
                               Xpress Air, Inc.