EXHIBIT 23.1



                         ACCOUNTANTS' CONSENT

      We  consent  to  incorporation by reference in the  registration
statements (File No. 33-15894 and No. 33-15895) on Form S-8 of  Werner
Enterprises, Inc. of our report dated January 22, 2002, except  as  to
the second paragraph of Note 3 and Note 9 which are as of February 11,
2002,  relating to the consolidated balance sheets as of December  31,
2001  and 2000, of Werner Enterprises, Inc. and subsidiaries  and  the
related  consolidated statements of income, stockholders' equity,  and
cash flows for the years ended December 31, 2001, 2000, and 1999,  and
related  schedule,  which report appears in  the  December  31,  2001,
annual report on Form 10-K of Werner Enterprises, Inc.

                                             KPMG LLP

Omaha, Nebraska
March 20, 2002