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Exhibit 23.1


Consent of independent registered public accounting firm

We consent to the reference to our firm under the caption "Experts" and to the use of our report dated May 2, 2011 in the Registration Statement on Form S-1 and related Prospectus of Stewart & Stevenson LLC for the registration of shares of its common stock.

                        /s/ Ernst & Young LLP

Houston, Texas
May 2, 2011




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Consent of independent registered public accounting firm