Consent of Independent Auditors
The Board of Directors
Smithway Motor Xpress Corp.:
We consent to incorporation by reference in the registration statement (No.
333-21253) on Form S-8 of Smithway Motor Xpress Corp. of our report dated June
6, 2000, relating to the statements of net assets available for plan benefits of
Smithway Motor Xpress, Inc. 401(k) Retirement Savings and Investment 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 related schedule,
which report appears in the December 31, 1999 Form 11-K of Smithway Motor Xpress
Corp.
By: /S/KPMG LLP
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KPMG LLP
Des Moines, Iowa
June 28, 2000
