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Exhibit 23.3
INDEPENDENT AUDITORS' CONSENT
To the Board of Directors of ONEOK, Inc.:
We consent to the use of our report dated October 21, 1999, with respect to
the consolidated balance sheets of ONEOK, Inc. and subsidiaries as of August
31, 1999 and 1998, and the related consolidated statements of income,
shareholders' equity, and cash flows for each of the years in the three-year
period ended August 31, 1999, which report has been included in this
registration statement of Westar Industries, Inc. and to the reference to our
firm under the heading "Experts" in the prospectus.
KPMG LLP
Tulsa, Oklahoma
October 4, 2000
