EXHIBIT 23.2

                            CONSENT OF LEGAL COUNSEL




Stewart & Stevenson Services, Inc.
Houston, Texas

I hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of my opinion regarding the legality of Deferred
Compensation Obligations of Stewart & Stevenson Services, Inc., to be offered to
certain officers, directors and selected participants pursuant to the Stewart &
Stevenson Services, Inc. Elective Deferral Plan.



-------------------------------
Carl B. King
Senior Vice President, Secretary &
General Counsel
June 6, 2001