1
                   



                    REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent public accountants, we hereby consent to the incorporation by 
reference in this registration statement of our report dated January 19, 1999 
included in USFreightways Corporation's Form 10-K for the year ended December 
31, 1998 and to all references to our Firm included in this registration 
statement.


/s/ ARTHUR ANDERSEN LLP
ARTHUR ANDERSEN LLP

April 12, 1999