Consent of Independent Auditors



The Board of Directors
Smithway Motor Xpress Corp:


We consent to  incorporation  by reference in the  registration  statement  (No.
333-21253)  on Form S-8 of Smithway  Motor Xpress Corp. of our report dated June
15, 2001,  relating to the statements of net assets  available for plan benefits
of Smithway Motor Xpress, Inc. 401 (k) Retirement Savings and Investment Plan as
of December 31, 2000 and 1999,  the related  statements of changes in net assets
available  for plan  benefits  for the years then ended,  and related  schedule,
which report appears in the December 31, 2000 Form 11-K of Smithway Motor Xpress
Corp.

                                    /s/KPMG LLP

                                    KPMG LLP


Des Moines, Iowa
June 27, 2001