KIRBY CORP
S-8, EX-23, 2000-08-01
WATER TRANSPORTATION
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                                                                    Exhibit 23.3


                          INDEPENDENT AUDITORS' CONSENT

We consent to incorporate by reference in the Registration Statement on Form S-8
of Kirby Corporation and consolidated  subsidiaries of our report dated February
18, 1998,  relating to the  consolidated  balance sheets of Universal  Insurance
Company and  subsidiaries  as of December 31, 1997 and the related  consolidated
statements  of earnings,  stockholders'  equity and cash flows for the year then
ended,  which report appears in the December 31, 1999 Annual Report on Form 10-K
of Kirby Corporation and consolidated subsidiaries.



/s/ DELOITTE & TOUCHE LLP
--------------------------------
DELOITTE & TOUCHE LLP


San Juan, Puerto Rico
July 31, 2000







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