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                                                                   Exhibit 10(v)

                    Amendment No. 1 to Employment Agreement
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     Reference is made to the Employment Agreement dated as of October 10, 1997
(the "Agreement"),  between United Rentals, Inc. (subsequently renamed United
Rentals (North America), Inc.), a Delaware corporation (the "Company"), and
Robert Miner ("Employee").  The Company and Employee agree that the Agreement
shall be amended and supplemented as set forth below.  Except as specifically
set forth below, the Agreement remains unmodified and in full force and effect:


1.  Modification to Paragraph 2

    1.1. The following new subparagraph shall be added following Paragraph 2(d):

               (e)  The Company and Bradley S. Jacobs ("Jacobs") are parties to
            an Employment Agreement dated September 19, 1997 (the "Jacobs
            Agreement"). Paragraph 6(a)(iii)(D) of the Jacobs Agreement provides
            that Jacobs may terminate the Jacobs Agreement for "Good Reason" (as
            defined in the Jacobs Agreement).  If (1) Jacobs terminates the
            Jacobs Agreement for Good Reason (as defined in the Jacobs
            Agreement) (2) the circumstances constituting such "Good Reason" are
            described in clause (i) of the definition of such term in the Jacobs
            Agreement, and (3) concurrently therewith or during the 90-day
            period that commences on the date of such termination, Employee
            resigns as an employee of the Company or his employment with the
            Company otherwise terminates for any reason, the Company shall be
            obligated to pay to Employee a severance payment equal to six times
            the sum of (x) the Employee's annual base salary in effect at the
            time of termination plus (y) the highest annual cash bonus (if any)
            paid by the Company to Employee during the three-year period
            preceding the date of termination.  Such severance payment shall be
            payable in a lump sum payment within fifteen (15) days of the
            termination of Employee's employment.

2.  Addition of New Paragraph 12 Relating to Taxes

      2.1. The following new Paragraph 12 is added after Paragraph 11.

          12.  Taxes
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               (a) The payment of the base salary and any bonus or other
          incentive compensation to Employee hereunder shall be subject to all
          federal, state and local withholding taxes, social security deductions
          and any other required payroll deductions.

               (b) If all or any portion of the payments and benefits which
          Employee is entitled to receive pursuant to the terms of this
          Agreement or any other plan, arrangement or agreement in respect of
          the Company or its affiliates (the "Payments") constitutes "excess
          parachute payments" within the meaning of Section 280G of the Internal
          Revenue Code of 1986, as amended (the "Code"), that are subject to the
          excise tax (the "Excise Tax") imposed by Section 4999 of

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          the Code (or similar tax and/or assessment), the Company (or its
          successors or assigns) shall pay to Employee an additional amount
          ("Gross-Up Payment") such that the net amount retained by Employee,
          after deduction of (i) any Excise Tax on Payments, (ii) any federal,
          state and local income tax and Excise Tax upon the payment provided
          for by this paragraph 12(b), and (iii) any interest and penalties
          imposed in respect of the Excise Tax shall be equal to the full amount
          of the Payments. For purposes of determining the amount of the Gross-
          Up Payment, Employee shall be deemed to pay federal income taxes at
          the highest marginal rate of federal income taxation in the calendar
          year in which the Gross-Up Payment is to be made, and state and local
          income taxes at the highest marginal rates of taxation in the state
          and locality of Employee's residence on the date the Gross-Up Payment
          is to be made, net of the maximum reduction in federal income taxes
          which could be obtained from deduction of such state and local taxes.

               (c) The Gross-Up Payment for any Payment made shall be paid to
          Employee within ten (10) days after the Imposition of Excise Tax,
          unless the Company undertakes to indemnify him as provided in
          paragraph 12(d).  The "Imposition of Excise Tax" shall mean the
          earliest of:  (i) the issuance by the Internal Revenue Service of a
          notice stating in effect that an Excise Tax is due with respect to the
          Payment; (ii) Employee's delivery to the Company of an opinion of tax
          counsel selected by Employee that all or a portion of the Payment is
          subject to the Excise Tax and the amount of the Excise Tax on the
          Payment; or (iii) the Company's delivery to Employee of an opinion of
          tax counsel selected by the Company and acceptable to Employee that
          all or a portion of the Payment is subject to the Excise Tax and the
          amount of the Excise Tax on the Payment.

               (d) In lieu of paying the Gross-Up Payment for any Payment, the
          Company may elect to undertake, at its sole expense, the defense and
          settlement of any assessment by the Internal Revenue Service of the
          Excise Tax on any Payment.  If the Company so elects, the Company
          shall protect, defend, indemnify and hold Employee forever harmless
          from and against the Excise Tax on such Payment and payments pursuant
          to this paragraph 12(d) and any federal, state or local income tax
          (determined pursuant to the last sentence of paragraph 12(b)) upon
          payments pursuant to this paragraph 12(d) and any and all liabilities,
          demands, claims, actions, causes of action, assessments, losses,
          costs, damages or expenses, including attorneys' and accountants' fees
          in connection with any thereof, and any interest and penalties
          sustained by Employee as a result of or arising out of or by virtue of
          the Company's undertaking.

               (e) If the Excise Tax is determined to be less than the amount
          taken into account in determining the Gross-Up Payment paid pursuant
          to paragraph 12(c), Employee shall repay to the Company, within ten
          (10) days after the time that the amount of such reduction in Excise
          Tax is determined, the portion of the Gross-Up Payment attributable to
          such reduction plus interest on the amount of such repayment at the
          rate provided in section 1274(b)(2)(B) of the Code for debt
          instruments with a maturity after issuance equal to the period
          beginning on the date the Gross-Up Payment was made and ending on the
          date of repayment

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          required by this sentence. If the Excise Tax is determined to exceed
          the amount taken into account in determining the Gross-Up Payment paid
          pursuant to paragraph 12(c), the Company within ten (10) days after
          the time that the amount of such excess Excise Tax is determined shall
          make an additional payment to Employee of an amount equal to such
          excess plus an amount equal to any interest and penalties payable to
          the Internal Revenue Service with respect to such excess and any
          Excise Tax on payment pursuant to this sentence and any federal, state
          and local income tax (determined pursuant to the last sentence of
          paragraph 12(b)) upon payments made pursuant to this sentence.


     In Witness Whereof, the parties have executed and delivered this Amendment
No. 1 to Employment Agreement as of December 24, 1999.


UNITED RENTAL (NORTH AMERICA), INC.


By
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Robert Miner

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