1
   
                                                                    EXHIBIT 23.1
    

   
                     CONSENT OF INDEPENDENT ACCOUNTANTS
    


   
We hereby consent to the incorporation by reference in the Registration
Statements on Forms S-8 (No. 2-90929, No. 33-41181, No. 33-41295 and No.
33-54027) of Kaneb Services, Inc. of our reports dated August 18, 1995, relating
to the statements of net assets to be acquired and the related statements of
revenues and direct operating expenses of SPC/SIC-Terminal Operations Division,
which appear in the Current Report on Form 8-K of Kaneb Services, Inc. dated
August 29, 1995.     


   
PRICE WATERHOUSE LLP
Washington, D.C.
January 3, 1996