CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the inclusion of or
incorporation by reference of our report dated June 14, 2000, on the financial
statements and supplemental schedule of Stewart & Stevenson 401(k) Savings Plan
as of December 31, 1999 and 1998, and for the year ended December 31, 1999,
included in this Form 11-K, into the previously filed Stewart & Stevenson
Services, Inc., Form S-8 Registration Statement file No. 33-52903.
/s/ ARTHUR ANDERSON LLP
ARTHUR ANDERSEN LLP
Houston, Texas
June 23, 2000
