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Exhibit 23.2
INDEPENDENT AUDITORS' CONSENT
The Board of Directors
Ambac Assurance Corporation:
We consent to the incorporation by reference in the registration statement
(No. 333-62019) of South Jersey Gas Company (the "Registrant"), and the Pricing
Supplement of the Registrant (the "Pricing Supplement"), via the Form 8-K of the
Registrant dated July 6, 2000, of our report dated January 21, 2000 on the
consolidated financial statements of Ambac Assurance Corporation and
subsidiaries as of December 31, 1999 and 1998, and for each of the years in the
three-year period ended December 31, 1999, which report appears in the Form 10-K
of Ambac Financial Group, Inc. which was filed with the Securities and Exchange
Commission dated March 30, 2000 and to the reference to our firm under the
heading "Experts" in the Pricing Supplement.
/s/KPMG LLP
New York, New York
July 6, 2000
