TENASKA GEORGIA PARTNERS LP
S-4/A, EX-23.2, 2000-06-28
ELECTRIC SERVICES
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                                                               EXHIBIT 23.2


CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the use of our report
dated February 14, 2000, relating to the Tenaska Georgia Partners, L.P.
balance sheet as of December 31, 1999, and the related statements of
operations, partners' deficit and cash flows for the year then ended, and to
all references to our Firm included in or made a part of this Registration
Statement on Form S-4.

ARTHUR ANDERSEN LLP


Omaha, Nebraska,
June 27, 2000



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