EXHIBIT 23.1


                      Consent of Independent Accountants


We hereby consent to the incorporation by reference in the Prospectus 
constituting part of the Registration Statement on Form S-3 (No. 33-35624) and 
Registration Statements on Forms S-8 (No. 2-90929, No. 33-41181, No. 33-41295 
and No. 33-54027) of Kaneb Services, Inc. of our report dated January 27, 1995, 
except as to Note 8, which is as of February 17, 1995, relating to the financial
statements of Wyco Pipe Line Company, which appears in the Current Report on 
Form 8-K of Kaneb Services, Inc. dated March 13, 1995.



Price Waterhouse LLP
Chicago, Illinois
March 10, 1995