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<PAGE> 1
EXHIBIT 23
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in Registration Statement Nos.
33-83768 and 333-78925 of Boyd Bros. Transportation Inc. and subsidiary on Form
S-8 of our report dated June 2, 2000, appearing in this Annual Report on Form
11-K of Boyd Bros. Transportation Inc. 401 (k) Profit Sharing Plan for the year
ended December 31, 1999.
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Birmingham, Alabama
June 28, 2000
14
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