KIEWIT MATERIALS CO
S-8, EX-23.2, 2000-10-17
MINING & QUARRYING OF NONMETALLIC MINERALS (NO FUELS)
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                                                                    Exhibit 23.2

                   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


Denver, Colorado,
 October 16, 2000.


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