PG&E CORP
11-K/A, EX-2, 2000-09-26
ELECTRIC & OTHER SERVICES COMBINED
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                                                            EXHIBIT 2




               CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation
of our reports dated June 1, 2000, included in this Form 11-K relating to
the Pacific Gas and Electric Company Savings Fund Plan - Part II, into
PG&E Corporation's previously filed Registration Statement File No. 33-
50601.


Mah & Associates, LLP
---------------------

Mah & Associates, LLP

San Francisco, California
June 28, 2000







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