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 29,
2003,  except as to note 16, which is as of February  28, 2003,  with respect to
the   consolidated   balance  sheet  of  California   Water  Service  Group  and
subsidiaries  as of  December  31, 2002 and 2001,  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,
2002, and the related  schedule,  which reports appear in or are incorporated by
reference  in the  December  31, 2002 Annual  Report on Form 10-K of  California
Water Service Group.


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


/s/ KPMG LLP
Mountain View, California
June 5, 2003