PETER KIEWIT SONS INC /DE/
S-4/A, EX-23.3, 2000-08-09
HEAVY CONSTRUCTION OTHER THAN BLDG CONST - CONTRACTORS
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                                                                   Exhibit 23.3

                        CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 (Debentures) of Kiewit Materials Company of our report
dated February 24, 1999 relating to the combined financial statements and
schedule of Pacific Rock Products, L.L.C. and River City Machinery L.L.C.
(currently known as Pacific Rock Products Trucking L.L.C.).



Perkins & Company, P.C.
Portland, Oregon
August 8, 2000




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