EXHIBIT 23(c)

                      CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the Prospectus constituting part
of this Registration Statement on Form S-4 (No. 333-74275) of United Rentals
(North America), Inc. (the "Company") of our report dated February 3, 1998 with
respect to the combined financial statements of BNR Group of Companies as of
March 31, 1997 and 1996 and for the years ended March 31, 1997 and 1996 which
report appears in the Form 8-K/A of the Company dated February 4, 1998. We also
consent to the reference to our firm under the caption "Experts" in the
Registration Statement.

KPMG LLP
Waterloo, Canada
May 7, 1999