EXHIBIT 23


                         CONSENT OF INDEPENDENT AUDITORS

         We consent to the incorporation by reference in the Registration
         Statement (Form S-8 No. 33-58311) pertaining to the United States Lime
         & Minerals, Inc. 1992 Stock Option Plan, as amended, of our report
         dated March 20, 2002, with respect to the consolidated financial
         statements of United States Lime & Minerals, Inc. and subsidiaries
         included in this Annual Report on Form 10-K for the year ended
         December 31, 2001.




Dallas, Texas
March 26, 2002