                                     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.
                       4/04/05            4,000-           42.6573
          GAMCO INVESTORS, INC.
                       5/18/05            1,900-           42.5600
                       5/18/05            1,000            42.4929
                       5/16/05            2,000            42.5350
                       5/13/05            2,500-             *DO
                       5/12/05            2,900            42.5514
                       5/04/05            4,000            42.6950
                       5/03/05              600            42.7300
                       5/02/05            1,000            42.9000
                       4/28/05           10,000            42.8634
                       4/27/05            1,700-           42.8076
                       4/26/05            1,000            43.2000
                       4/20/05            1,400-           43.0236
                       4/12/05            1,000-           43.1100
                       4/06/05            2,100            42.6990
                       3/22/05            4,000-           42.7358
	     GSI, INC.
          	GABELLI ASSOCIATES LTD
                       5/18/05            2,200            42.4929
                       4/12/05            1,200-           43.1100
                       4/07/05            5,000-           42.9357
                       3/22/05            2,600-           42.7358
          	GABELLI ASSOCIATES FUND II
                       5/18/05            1,000            42.4929
          	GABELLI ASSOCIATES FUND
                       5/18/05            2,800            42.4929
                       4/12/05            1,200-           43.1100
                       4/07/05            2,000-           42.9357
                       3/22/05            2,000-           42.7358
           GABELLI FUNDS, LLC.
               GABELLI UTILITY TRUST
                       5/18/05           15,200            42.4793
                       5/09/05            2,000            42.8500
                       4/26/05            6,100            43.2434
               GABELLI DIVIDEND & INCOME TRUST
                       5/06/05           17,700            42.7695
                       5/02/05           10,000            42.9000
               GABELLI ABC FUND
                       5/09/05            2,000            42.8800

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

(2) PRICE EXCLUDES COMMISSION.

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