                                     SCHEDULE II
                            INFORMATION WITH RESPECT TO
                 TRANSACTIONS EFFECTED DURING THE PAST SIXTY DAYS OR
                 SINCE THE MOST RECENT FILING ON SCHEDULE 13D (1)

  						  SHARES PURCHASED     AVERAGE
                        DATE              SOLD(-)          PRICE(2)

 COMMON STOCK-KANEB SERVICES LLC

          MJG ASSOCIATES, INC.
                       1/03/05            1,000-           43.1900
                       1/03/05            2,000-             *DO
                      11/05/04            2,000              *DI
          	GABELLI INTERNATIONAL LTD
                       1/03/05            1,000            43.1900
          GAMCO INVESTORS, INC.
                       1/31/05            5,000            42.9996
                       1/31/05            2,600            42.9988
                       1/05/05            1,500            43.1660
                       1/04/05            7,500            43.1167
                      12/27/04           17,300-           43.1800
                      12/23/04            1,400            43.1500
                      12/23/04            6,000-           43.1900
                      12/22/04           10,000            43.3334
                      12/22/04            3,000            43.3000
                      12/21/04            2,400            43.3000
                      12/17/04            2,600            43.1446
                      12/16/04            2,000            43.1500
                      12/15/04            3,000            43.1787
                      12/14/04            1,000            43.1400
                      12/14/04            4,600-           43.0900
                      12/14/04            2,000            43.1200
                      12/13/04            4,800            43.1367
                      12/10/04            1,700            43.1953
                      12/09/04            1,500            43.1200
                      12/08/04            1,900            43.1168
                      12/07/04            9,000            43.1000
                      12/07/04            7,000            43.0943
                      12/06/04           12,000            43.0549
        GABELLI SECURITIES, INC.
          GABELLI ASSOCIATES LTD
                      12/14/04            1,400-           43.0900
           GABELLI FUNDS, LLC.
               GABELLI UTILITY FUND
                       1/20/05            5,000            43.3000
                      12/22/04           12,000            43.3313
                      12/20/04            3,000            43.2973
                      12/07/04            5,400            43.0985
               GABELLI DIVIDEND & INCOME TRUST
                       1/07/05           15,000            43.2400
                       1/04/05            3,900            43.1100
                      12/27/04              100            43.1500
               GABELLI CONVERTIBLE FUND
                       1/07/05            3,700            43.2500
                      12/20/04            1,300            43.2500
                      12/13/04           13,800            43.2000
               GABELLI ABC FUND
                       1/24/05            5,000            43.3300

(1) UNLESS OTHERWISE INDICATED, ALL TRANSACTIONS WERE EFFECTED
    ON THE NYSE.

(2) PRICE EXCLUDES COMMISSION.

(*) RESULTS IN CHANGE OF DISPOSITIVE POWER AND BENEFICIAL OWNERSHIP.

