PETER KIEWIT SONS INC /DE/
S-8, EX-23, 2000-11-01
HEAVY CONSTRUCTION OTHER THAN BLDG CONST - CONTRACTORS
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                             EXHIBIT 23.1



                   CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the incorporation by reference in this
 Registration Statement on Form S-8 of our report dated March 17,
 2000 relating to the consolidated financial statements of Peter
 Kiewit Sons', Inc., which appears in Peter Kiewit Sons', Inc.'s
 Annual Report on Form 10-K for the year ended December 25, 1999.



                                  /s/ PricewaterhouseCoopers LLP
                                  PRICEWATERHOUSECOOPERS LLP
Omaha, Nebraska
November 1, 2000


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