EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement Nos.
33-83768 and 333-78925 of Boyd Bros. Transportation Inc. and subsidiary on Form
S-8 of our report dated May 22, 2002, appearing in this Annual Report on Form
11-K of Boyd Bros. Transportation Inc. 401(k) Profit Sharing Plan for the year
ended December 31, 2001.



Smith & Howard, P.C.
Atlanta, Georgia
June 28, 2002