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                                                                    EXHIBIT 23.2

                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in this Registration Statement
(Form S-8) pertaining to the Arkansas Best Corporation Nonqualified Stock Option
Plan of our report dated January 19, 2000, with respect to the consolidated
financial statements of Arkansas Best Corporation incorporated by reference in
its Annual Report (Form 10-K) for the year ended December 31, 1999 and the
related financial statement schedule included therein, filed with the Securities
and Exchange Commission.



                                             /s/ Ernst & Young, LLP





Little Rock, Arkansas
December 29, 2000