Exhibit 23.2

                         CONSENT OF INDEPENDENT AUDITORS

The Board of Directors
California Water Service Group:


We consent to  incorporation by reference herein of our report dated January 30,
2002, with respect to the consolidated balance sheet of California Water Service
Group  and  subsidiaries  as of  December  31,  2001 and 2000,  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, 2001,  and the related  schedule,  which  reports  appear in or are
incorporated by reference in the December 31, 2001 Annual Report on Form 10-K of
California Water Service Group.

Our report  dated  January  30,  2002  states  that the  consolidated  financial
statements  of California  Water  Service Group for the year ended  December 31,
1999, have been restated to reflect the  pooling-of-interests  transaction  with
Dominguez  Services  Corporation and  subsidiaries as described in Note 3 to the
consolidated  financial  statements.  Our report  further states that we did not
audit the consolidated  financial  statements of Dominguez Services  Corporation
and subsidiaries,  which financial statements reflect total revenue constituting
12.1 percent of the related  consolidated  total as of December 31, 1999.  Those
financial  statements  were  audited  by other  auditors  whose  report has been
furnished to us, and our opinion,  insofar as it relates to the amounts included
for Dominguez Services  Corporation and subsidiaries for the year ended December
31, 1999, is based solely on the report of the other auditors.

We  consent to the  reference  to our firm under the  heading  "Experts"  in the
prospectus.


/s/KPMG LLP

Mountain View, California
March 7, 2003