EXHIBIT 23

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements
pertaining to the United States Lime & Minerals, Inc. 1992 Stock Option Plan, as
Amended and Restated, (Form S-8 Nos. 33-58311 and 333-101290) and in the
Registration Statement pertaining to the United States Lime & Minerals, Inc.
2001 Long-Term Incentive Plan (Form S-8 No. 333-90876), of our report dated
February 6, 2004, with respect to the consolidated financial statements of
United States Lime & Minerals, Inc. and subsidiaries included in this Annual
Report on Form 10-K for the year ended December 31, 2003.

Dallas, Texas
March 29, 2004