ULTRAMAR DIAMOND SHAMROCK CORP
S-8, EX-23.1, 2000-10-04
PETROLEUM REFINING
Previous: ULTRAMAR DIAMOND SHAMROCK CORP, S-8, EX-5.1, 2000-10-04
Next: ULTRAMAR DIAMOND SHAMROCK CORP, S-8, EX-24.1, 2000-10-04



                                                                  EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this  Registration  Statement of our report dated February 29, 2000
included in Ultramar Diamond Shamrock Corporation's Form 10-K for the year ended
December 31, 1999 and our report dated June 16, 2000  included in the UDS 401(k)
Retirement  Savings Plan's Form 11-K for the year ended December 31, 1999 and to
all references to our Firm included in this Registration Statement.

                                                     /s/ ARTHUR ANDERSEN LLP


San Antonio, Texas
October 2, 2000


© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission