EXHIBIT 22

                 SUBSIDIARIES OF U.S. XPRESS ENTERPRISES, INC.
           FOR NINE-MONTH TRANSITION PERIOD ENDED DECEMBER 31, 1997
                                        
                           U.S. Xpress, Inc.
                           CSI/Crown, Inc.
                           JTI, Inc.
                           U.S. Xpress Leasing, Inc.
                           Xpress Air, Inc.