EXHIBIT 23.3

                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in Registration Statement Nos.
33-83768 and 33-78925 of Boyd Bros. Transportation Inc. and subsidiary on Form
S-8 of our report dated February 9, 2001 (March 28 as to the waiver letters
described in Note 4), appearing in this Annual Report on Form 10-K of Boyd Bros.
Transportation Inc. and subsidiary for the year ended December 31, 2001.

Our audits of the consolidated financial statements referred to in our
aforementioned report also included the financial statement schedule of Boyd
Bros. Transportation Inc. and subsidiary, listed in Item 14 (a) for the years
ended December 31, 2000 and 1999. This financial statement schedule is the
responsibility of the Company's management. Our responsibility is to express an
opinion based on our audits. In our opinion, such financial statement schedule,
when considered in relation to the basic consolidated financial statements as a
whole, presents fairly in all material respects the information set forth
therein.

Deloitte & Touche LLP

Birmingham, Alabama
March 27, 2002