EXHIBIT 23

                                  HOWELL CORPORATION
                            INDEPENDENT AUDITORS' CONSENT

To Howell Corporation:

     We consent to the incorporation by reference in Registration Statement 
Nos. 33-28389 and 333-29089 of Howell Corporation on Form S-8 of our report 
dated  March 22, 1999, appearing in this Annual Report on Form 10-K of Howell 
Corporation for the year ended December 31, 1998.

DELOITTE & TOUCHE LLP

Houston, Texas
March 24, 1999