EXHIBIT 23(P)
 
                               AUDITORS' CONSENT
 
  We have issued our report dated July 23, 1998, accompanying the combined
financial statements of Grand Valley Equipment, Inc. and Kubota of Grand
Rapids, Inc. contained in the Registration Statement and Prospectus of United
Rentals, Inc. We consent to the use of the aforementioned reports in the
Registration Statement and Prospectus, and to the use of our name as it
appears under the caption "Experts."
 
                                          /s/ Beene Garter LLP
 
September 17, 1998
Grand Rapids, Michigan