EXHIBIT 12(a)
 
                     UNITED RENTALS (NORTH AMERICA), INC.
 
           STATEMENT OF COMPUTATION OF SUPPLEMENTAL PRO FORMA RATIO 
                         OF EARNINGS TO FIXED CHARGES
 


                                                
                                      Supplemental Pro Forma   
                               ---------------------------------
                                  Year             Nine Months 
                                  Ended                Ended
                               December 31,        September 30, 
                               ------------        -------------    
                                 1997                 1998
                                 ----                 ----
                                           (dollars in thousands)
                                             
Earnings:                                                           
  Income before                                                     
   provision for income                                             
   taxes and extraordinary
   items................       $ 89,234             $ 63,216    
  Interest expense......         80,021               60,344
  Amortization of debt                                              
   issuance cost........            124                  684
  Interest portion of                                               
   rent expense(2)......         12,078               13,784
                               --------             --------                  
    Earnings as                                                               
     adjusted...........       $181,457             $138,028                  
                               ========             ========    
Fixed charges:                                                                
  Interest expense......       $ 80,021             $ 60,344                  
  Amortization of debt                                                        
   issuance cost........            124                  684                  
  Interest portion of                                                         
   rent expense(2)......         12,078               13,784                 
                               --------             --------                  
    Fixed charges.......       $ 92,223             $ 74,812
                               ========             ========     
Ratio of earnings to                                                
 fixed charges..........            2.0x                 1.8x

- --------
(1) The supplemental pro forma ratio of earnings to fixed charges gives effect 
    to each acquisition completed by the Company after the beginning of the
    period and the financing thereof as if all such transactions had occurred
    at the beginning of the period.

(2) The interest portion of rent expense is estimated to be one-third of rent
    expense.