CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public  accountants,  we hereby consent to the incorporation
by reference in this  Registration  Statement on Form S-8, which includes a Form
S-3 re-offer prospectus,  of our report dated October 15, 1997 included in Simon
Transporation Service Inc.'s Form 10-K for the year ended September 30, 1997 and
to all references to our Firm included in this Registration Statement.


/s/ Arthur Andersen LLP
Arthur Andersen LLP

Salt Lake City, Utah
   January 5, 1998