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                                                                      EXHIBIT 23



                       [ARTHUR ANDERSEN LLP LETTERHEAD]

                   REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

To Wabash National Corporation:

We have reviewed the condensed consolidated balance sheets of WABASH NATIONAL
CORPORATION (a Delaware corporation) and subsidiaries as of September 30, 1997, 
and the related condensed consolidated statements of income for the three
and nine-month periods ended September 30, 1997 and 1996, and the condensed
consolidated statements of cash flows for the nine-month periods ended
September 30, 1997 and 1996.  These financial statements are the responsibility
of the Company's management.

We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants.  A review of interim
financial information consists principally of applying analytical procedures to
financial data and making inquires of persons responsible for financial and
accounting matters.  It is substantially less in scope than an audit conducted
in accordance with generally accepted auditing standards, the objective of
which is the expression of an opinion regarding the financial statements taken 
as a whole.  Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to the financial statements referred to above for them to be in
conformity with generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of Wabash National Corporation and
subsidiaries as of December 31, 1996 (not presented herein) and, in our report
dated January 17, 1997, we expressed an unqualified opinion on that statement. 
In our opinion, the information set forth in the condensed consolidated balance
sheet of Wabash National Corporation and subsidiaries as of December 31, 1996
is fairly stated, in all material respects, in relation to the consolidated
balance sheet from which it has been derived.

                                        Arthur Andersen LLP
                                        ----------------------
                                        ARTHUR ANDERSEN LLP



Indianapolis, Indiana,
October 17, 1997.