EXHIBIT 23.2
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CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement 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, which are included in Kiewit Materials Company
Form 10 dated September 15, 2000, and to all references to our Firm included
in this registration statement.
/s/ Arthur Andersen LLP
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Arthur Andersen LLP
Denver, Colorado
November 30, 2000
