Exhibit 23.2    Consent of Independent Auditors






The Board of Directors
California Water Service Group:

We consent to incorporation herein by reference of our reports dated January 22,
2001,  relating to the  consolidated  balance sheet of California  Water Service
Group  and  subsidiaries  as of  December  31,  2000 and 1999,  and the  related
consolidated statements of income, common stockholders' equity and comprehensive
income  and cash  flows for each of the  years in the  three-year  period  ended
December 31, 2000,  and the related  schedule,  which  reports  appear in or are
incorporated  by reference in the December 31, 2000,  annual report on Form 10-K
of California Water Service Group.

                                                            KPMG LLP


Mountain View, California
May 7, 2001


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