<SUBMISSION>
<ACCESSION-NUMBER>0001137154-05-000015
<TYPE>4
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20050701
<FILING-DATE>20050701
<DATE-OF-FILING-DATE-CHANGE>20050701
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>COX CHARLES R
<CIK>0001263955
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>001-16405
<FILM-NUMBER>05933144
</FILING-VALUES>
<MAIL-ADDRESS>
<STREET1>2435 N CENTRAL EXPWY
<STREET2>SUITE 700
<CITY>RICHARDSON
<STATE>TX
<ZIP>75080
</MAIL-ADDRESS>
</REPORTING-OWNER>
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>KANEB SERVICES LLC
<CIK>0001137154
<ASSIGNED-SIC>5172
<IRS-NUMBER>752931295
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>2435 N CENTRAL EXPWY SUITE 700
<CITY>RICHARDSON
<STATE>TX
<ZIP>75080
<PHONE>9726994019
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>2435 N CENTRAL EXPWY SUITE 700
<CITY>RICHARDSON
<STATE>TX
<ZIP>75080
</MAIL-ADDRESS>
</ISSUER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
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        <issuerName>KANEB SERVICES LLC</issuerName>
        <issuerTradingSymbol>KSL</issuerTradingSymbol>
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        </reportingOwnerId>
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            <rptOwnerStreet2>SUITE 700</rptOwnerStreet2>
            <rptOwnerCity>RICHARDSON</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>75080</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
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            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
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    </reportingOwner>

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    <ownerSignature>
        <signatureName>Charles R Cox by William H Kettler Atty-in-Fact</signatureName>
        <signatureDate>2005-07-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SUBMISSION>
