KIEWIT MATERIALS CO
S-8, EX-23.3, 2000-10-17
MINING & QUARRYING OF NONMETALLIC MINERALS (NO FUELS)
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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-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.

PERKINS & COMPANY, P.C.
PORTLAND, OREGON
OCTOBER 16, 2000


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