EXHIBIT 23.2

                          INDEPENDENT AUDITORS' REPORT


To the Board of Directors and Stockholders of Boyd Bros. Transportation Inc.:

We have audited the accompanying consolidated statements of operations,
stockholders' equity, and cash flows of Boyd Bros. Transportation Inc. and
subsidiary for the year ended December 31, 2000. These financial statements are
the responsibility of the Company's management. Our responsibility is to express
an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted
in the United States of America. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audit provides a
reasonable basis for our opinion.

In our opinion, such consolidated financial statements present fairly, in all
material respects, the results of Boyd Bros. Transportation Inc. and subsidiary
operations and their cash flows for the year ended December 31, 2000 in
conformity with accounting principles generally accepted in the United States of
America.


/s/ Deloitte & Touche LLP

Birmingham, Alabama
February 9, 2001 (March 28, 2001 as to the
  waiver letters described in Note 4)