<PAGE> 1
Exhibit 23
Independent Auditors' Consent
Plan Administrator
Kirby 401(k) Plan:
We consent to the incorporation by reference in the registration statement No.
33-57625 on Form S-8 of Kirby Corporation of our report dated June 23, 1999
related to the statements of net assets available for benefits of the Kirby
401(k) Plan as of December 31, 1999 and 1998, and the related statements of
changes in net assets available for plan benefits for the years then ended and
the related supplemental schedule, which report appears in the December 31,
1999 annual report on Form 11-K of the Kirby 401(k) Plan.
KPMG LLP
Houston, Texas
June 28, 2000
