CONSENT OF INDEPENDENT AUDITORS



The Board of Directors
Smithway Motor Xpress Corp.:


We consent to incorporation by reference in the Registration  Statements  (No.'s
333-10249,  333-10251,  333-21253,  333-81855,  and  333-97195)  on Form  S-8 of
Smithway Motor Xpress Corp. of our report dated February 14, 2003,  except as to
note 1 - liquidity  and note 4, which are as of April 15, 2003,  relating to the
consolidated  balance sheets of Smithway Motor Xpress Corp. and  subsidiaries as
of  December  31,  2002 and 2001,  and the related  consolidated  statements  of
earnings,  stockholders'  equity,  and cash  flows  for each of the years in the
three-year  period ended  December 31, 2002.  Our report,  which  appears in the
December  31, 2002 Annual  Report on Form 10-K of Smithway  Motor  Xpress  Corp.
includes an  explanatory  paragraph  describing  the  adoption of  Statement  of
Financial Accounting Standard No. 142, Goodwill and Other Intangible Assets.







/s/ KPMG LLP


Des Moines, Iowa
April 15, 2003