EXHIBIT 23

CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS

We consent to the incorporation by reference in this Annual Report (Form 10-K)
of Arkansas Best Corporation of our report dated January 21, 2004 included in
the 2003 Annual Report to Stockholders of Arkansas Best Corporation.

Our audits also included the financial statement schedule of Arkansas Best
Corporation listed in Item 15(a). This schedule is the responsibility of the
Company's management. Our responsibility is to express an opinion based on our
audits. In our opinion, the financial statement schedule referred to above, when
considered in relation to the basic consolidated financial statements taken as a
whole, presents fairly in all material respects the information set forth
therein.

We also consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 333-102816) pertaining to the Arkansas Best Corporation
Supplemental Benefit Plan, the Registration Statement (Form S-8 No. 333-102815)
pertaining to the 2002 Arkansas Best Corporation Stock Option Plan, the
Registration Statement (Form S-8 No. 333-52970) pertaining to the Arkansas Best
Corporation Non-Qualified Stock Option Plan, the Registration Statement (Form
S-8 No. 333-93381) pertaining to the Arkansas Best Corporation Supplemental
Benefit Plan, the Registration Statement (Form S-8 No. 333-69953) pertaining to
the Arkansas Best Corporation Voluntary Savings Plan, the Registration Statement
(Form S-8 No. 333-61793) pertaining to the Arkansas Best Corporation Stock
Option Plan, the Registration Statement (Form S-8 No. 333-31475) pertaining to
the Arkansas Best Corporation Stock Option Plan and the Registration Statement
(Form S-8, No. 33-52877) pertaining to the Arkansas Best Corporation Employees'
Investment Plan, of our report dated January 21, 2004, with respect to the
consolidated financial statements incorporated herein by reference, and our
report included in the preceding paragraph with respect to the financial
statement schedule included in this Annual Report (Form 10-K) of Arkansas Best
Corporation.

                                                     Ernst & Young LLP

Little Rock, Arkansas
February 26, 2004