Exhibit 10(r)

                    Amendment No. 1 to Employment Agreement
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     Reference is made to the Employment Agreement dated as of September 19,
1997 (the "Agreement"),  between United Rentals, Inc. (subsequently renamed
United Rentals (North America), Inc.), a Delaware corporation (the "Company"),
and John N. Milne ("Executive").

The Company and Executive agree that following new subparagraph shall be added
following Paragraph 6(d):

     (e)  The Company and Bradley S. Jacobs ("Jacobs") are parties to an
     Employment Agreement dated September 19, 1997 (the "Jacobs Agreement").
     Paragraph 6(a)(iii)(D) of the Jacobs Agreement provides that Jacobs may
     terminate the Jacobs Agreement for "Good Reason" (as defined in the Jacobs
     Agreement).  If (1) Jacobs terminates the Jacobs Agreement for Good Reason
     (as defined in the Jacobs Agreement), (2) the circumstances constituting
     such "Good Reason" are described in clause (i) of the definition of such
     term in the Jacobs Agreement, and (3) concurrently therewith or during the
     90-day period that commences on the date of such termination, Executive
     resigns as an employee of the Company (even if not for Good Reason) or his
     employment with the Company otherwise terminates, then the Company shall be
     required to pay to Executive a severance payment equal to 10.91 times the
     sum of (x) the Executive's annual Base Salary in effect at the time of
     termination plus (y) the highest annual cash bonus (if any) paid by the
     Company to Executive during the three-year period preceding the date of
     termination. Such severance payment shall be payable in a lump sum payment
     within fifteen (15) days of the termination of Employee's employment.  If
     the Company is required to make a payment pursuant to this paragraph 6(e),
     the Company shall not be required to make the payment provided for in
     paragraph 6(a)(iii).

Except as specifically set forth above, the Agreement remains unmodified and in
full force and effect:

Dated: December 24, 1999

UNITED RENTALS (NORTH AMERICA), INC.

By
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John N. Milne