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 6, 2004,  relating to
the consolidated  balance sheets of Smithway Motor Xpress Corp. and subsidiaries
as of December 31, 2003 and 2002,  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, 2003, which report appears in the December
31, 2003 annual report on Form 10-K of Smithway Motor Xpress Corp.


                                  /s/ KPMG LLP



Des Moines, Iowa
March 30, 2004