Exhibit 23.2


      Consent of Independent Registered Accounting Firm

The Board of Directors
Werner Enterprises, Inc.:

We   consent  to  the  incorporation  by  reference  in  the
registration  statement (No. 333-       )  on  Form  S-8  of
Werner  Enterprises, Inc. of our report  dated  January  22,
2004,  with  respect to the consolidated balance  sheets  of
Werner  Enterprises, Inc. as of December 31, 2003 and  2002,
and   the   related  consolidated  statements   of   income,
stockholders' equity, and cash flows, for each of the  years
in  the  three-year period ended December 31, 2003, and  the
related  financial statement schedule, which  report appears
in  the  December 31, 2003, annual report on  Form  10-K  of
Werner Enterprises, Inc..

/s/ KPMG LLP


Omaha, Nebraska
July 30, 2004