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EXHIBIT 23.3
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the
incorporation by reference in this Registration Statement of PG&E
Corporation on Form S-8 of our reports dated June 1, 2000,
appearing in the Form 11-K filed by the Pacific Gas and Electric
Company Savings Fund Plan - Part I for the year ended December
31, 1999.
MAH & ASSOCIATES, LLP
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Mah & Associates, LLP
San Francisco, California
September 26, 2000
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