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 June 11, 2004, 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, 2003.



Smith & Howard, P.C.
Atlanta, Georgia
June 30, 2004