Consent of Independent Registered Public Accounting Firm
            --------------------------------------------------------


The Board of Directors
California Water Service Group:

We  consent  to the  incorporation  by  reference  herein of our  reports  dated
February 22, 2005, with respect to the consolidated balance sheets of California
Water  Service  Group  as of  December  31,  2004  and  2003,  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, 2004,  management's  assessment  of the  effectiveness  of internal
control over financial  reporting as of December 31, 2004 and the  effectiveness
of internal  control over  financial  reporting  as of December 31, 2004,  which
report appears in the December 31, 2004 annual report on Form 10-K of California
Water Service Group.


/s/KPMG LLP


Mountain View, CA
August 9, 2005