WERNER ENTERPRISES INC
10-C, 1996-08-16
TRUCKING (NO LOCAL)
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               Securities and Exchange Commission
                      Washington, DC 20549
                                
                            FORM 10-C
                                
 Report by issuer of securities quoted on The Nasdaq Stock Market, filed
pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 and
                Rule 13a-17 or 15d-17 thereunder.
                                
                    WERNER ENTERPRISES, INC.
         (Exact name of issuer as specified in charter)
                                
                   Interstate 80 & Highway 50
                      Post Office Box 37308
                         Omaha, NE 68137
            (Address of principal executive offices)

                         (402) 895-6640
        (Issuer's telephone number, including area code)


I.  Change in Number of Shares Outstanding
Indicate any change (increase or decrease) of five percent or
more in the number of shares outstanding:

1.  Title of Security:  Common stock, par value $.01 per share
2.  Number of shares outstanding before the change:  25,317,264
3.  Number of shares outstanding after the change:  37,975,870
4.  Effective date of change:  August 9, 1996
5.  Method of change:  Stock dividend

Give brief description of transaction:  3-for-2 stock split to
stockholders of record at the close of business on July 26, 1996,
effected in the form of a 50% stock dividend, with proportional
cash payment in lieu of fractional shares.

II.  Change in Name of Issuer

1.  Name prior to change:  N/A
2.  Name after change:  N/A
3.  Effective date of charter amendment changing name:  N/A
4.  Date of shareholder approval of change, if required:  N/A

Date:  August 16, 1996        By:  /s/ Robert E. Synowicki, Jr.
                                   Robert E. Synowicki, Jr.
                                   Executive Vice President and
                                   Chief Financial Officer





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