EXHIBIT 23(O)     
                               
                            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 (North America), 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     
   
December 16, 1998     
   
Grand Rapids, Michigan