EXHIBIT 99

               REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
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To the Stockholders and Board of Directors of
Werner Enterprises, Inc.:

      We  have  audited  the accompanying consolidated  statements  of
income,  stockholders'  equity and cash flows of  Werner  Enterprises,
Inc.  (a  Nebraska Corporation) and Subsidiaries for  the  year  ended
December  31, 1998.  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.  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,  the financial statements  referred  to  above
present fairly, in all material respects, the results of operations of
Werner Enterprises, Inc. and Subsidiaries and their cash flows for the
year ended December 31, 1998, in conformity with accounting principles
generally accepted in the United States.
      Our audit was made for the purpose of forming an opinion on  the
basic  financial statements taken as a whole. The schedule  listed  in
Item 14(a)(2) of this Form 10-K, for the year ended December 31, 1998,
is  presented  for  purposes  of complying  with  the  Securities  and
Exchange  Commission's rules and is not part of  the  basic  financial
statements.   This  schedule  has  been  subjected  to  the   auditing
procedures applied in the audit of the basic financial statements and,
in  our  opinion, fairly states in all material respects the financial
data  required  to  be  set forth therein in  relation  to  the  basic
financial statements taken as a whole.

                              ARTHUR ANDERSEN LLP
Omaha, Nebraska,
January 20, 1999