EXHIBIT 23.3
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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 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.).
/s/ Perkins & Company, P.C.
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Perkins & Company, P.C.
Portland, Oregon
November 30, 2000
