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                                                                   Exhibit 23.2



                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent public accountants, we hereby consent to the use in this
registration statement on Form S-4 of our reports dated March 3, 2000 and March
29, 1999, on the financial statements of Granite Canyon Quarry, which financial
statements are consolidated into Kiewit Materials Company and subsidiaries'
consolidated financial statements for the three years ended December 25, 1999
and to all references to our Firm included in this registration statement.





                                                  Arthur Andersen LLP



Denver, Colorado
June 7, 2000



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