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                                                                      EXHIBIT 23


               CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS


We consent to the incorporation by reference in this Annual Report (Form 10-K)
of Arkansas Best Corporation of our report dated January 17, 2001, included in
the 2000 Annual Report to Stockholders of Arkansas Best Corporation.

Our audits also included the financial statement schedule of Arkansas Best
Corporation listed in Item 14(a). This schedule is the responsibility of the
Company's management. Our responsibility is to express an opinion based on our
audits. In our opinion, the financial statement schedule referred to above, when
considered in relation to the basic consolidated financial statements taken as a
whole, presents fairly in all material respects the information set forth
therein.

We also consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 333-52970) pertaining to the Arkansas Best Corporation
Nonqualified Stock Option Plan, the Registration Statement (Form S-8 No.
333-93381) pertaining to the Arkansas Best Corporation Supplemental Benefit
Plan, the Registration Statement (Form S-8 No. 333-69953) pertaining to the
Arkansas Best Corporation Voluntary Savings Plan, the Registration Statement
(Form S-8 No. 333-61793) pertaining to the Arkansas Best Corporation Stock
Option Plan, the Registration Statement (Form S-8 No. 333-31475) pertaining to
the Arkansas Best Corporation Stock Option Plan, the Registration Statement
(Form S-8 No. 33-66694) pertaining to the Arkansas Best Corporation
Disinterested Director Stockholder Plan and the Registration Statement (Form
S-8, No. 33-52877) pertaining to the Arkansas Best 401(k) Savings Plan, of our
report dated January 17, 2001, with respect to the consolidated financial
statements incorporated herein by reference, and our report included in the
preceding paragraph with respect to the financial statement schedule included in
this Annual Report (Form 10-K) of Arkansas Best Corporation.


                                            Ernst & Young LLP

Little Rock, Arkansas
March 13, 2001