1
                        Consent of Independent Auditors

             We consent to the incorporation by reference in the Registration
Statement (Form S-8 No. 33-     ) and related Prospectus (not included herein)
pertaining to the Rush Enterprises, Inc. Long-Term Incentive Plan of our report
dated May 26, 1995, with respect to statements of income, stockholders' equity
and cash flows of Kerr Consolidated, Inc.  for the year ended December 31, 1994
included in the Prospectus of Rush Enterprises, Inc. filed with the
Registration Statement on Form S-1 No. 333-03346, filed with the Securities and
Exchange Commission.



                                           /s/ Ernst & Young LLP     
                                        ------------------------------- 
                                               ERNST & YOUNG LLP


Oklahoma City, Oklahoma
June 25, 1996