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                                                                      EXHIBIT 23



INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement Nos.
2-73052, as amended, 2-77353, 33-5755, 33-21072 and 33-59347 on Forms S-8
relating to The Davey Tree Expert Company 1980 Employee Stock Option Plan, The
Davey Tree Expert Company 1982 Employee Stock Option Plan, The Davey Tree Expert
Company 1985 Incentive Stock Option Plan, The Davey Tree Expert Company 1987
Incentive Stock Option Plan and The Davey Tree Expert Company 1994 Omnibus Stock
Plan and in Registration Statement No. 33-30970 on Form S-2 relating to The
Davey Tree Expert Company 1989 Stock Subscription Plan and in the related
prospectuses, of our report dated February 16, 1996, appearing in this Annual
Report on Form 10-K of The Davey Tree Expert Company for the year ended December
31, 1995.

/s/DELOITTE & TOUCHE LLP
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Cleveland, Ohio
March 26, 1996

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