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                                                                   Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in this Registration Statement on Form S-4 of
Kiewit Materials Company of our reports dated March 17, 2000 relating to the
consolidated financial statements and financial statement schedule of Peter
Kiewit Sons', Inc. and our reports dated March 17, 2000 relating to the
consolidated financial statements and financial statement schedule of Kiewit
Materials Company, which appear in such Registration Statement. We also consent
to reference to us under the heading "Experts" in such Registration Statement.




PricewaterhouseCoopers LLP


Omaha, Nebraska
June 7, 2000



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