Exhibit 23.1

                          Independent Auditors' Consent

We consent to the use of our reports dated February 20, 2004, with respect to
the consolidated balance sheets of Yellow Roadway Corporation as of December 31,
2003 and 2002, and the related consolidated statements of earnings,
stockholders' equity, cash flows and comprehensive income for each of the years
in the three-year period ended December 31, 2003, and with respect to the
related financial statement schedule, which reports appear in the Yellow Roadway
Corporation Annual Report on Form 10-K, incorporated herein by reference; and to
the reference to our firm under the heading "Experts" in Post Effective
Amendment No. 1 to the Registration Statement on Form S-3.

Our report on the financial statements contains an explanatory paragraph that
describes the Company's adoption of Statement of Financial Accounting Standards
No. 142, Goodwill and Other Intangible Assets.

KPMG LLP


Kansas City, Missouri
March 15, 2004