NORFOLK SOUTHERN CORP
S-3, EX-23, 2000-09-27
RAILROADS, LINE-HAUL OPERATING
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                                EXHIBIT 23.2

                     CONSENT OF INDEPENDENT ACCOUNTANTS


The Board of Directors
Norfolk Southern Corporation:


We consent to incorporation by reference in the Registration Statement on
Form S-3 of Norfolk Southern Corporation and subsidiaries of our report
dated January 25, 2000, relating to the consolidated balance sheets of
Norfolk Southern Corporation and subsidiaries as of December 31, 1999, and
1998, and the related consolidated statements of income, changes in
stockholders' equity, and cash flows and the related consolidated financial
statement schedule, for each of the years in the three-year period ended
December 31, 1999, which report appears in the December 31, 1999, Annual
Report on Form 10-K of Norfolk Southern Corporation and subsidiaries. We
also consent to the reference to our firm under the heading "Experts" in
the Prospectus.

/s/ KPMG LLP
KPMG LLP
Norfolk, Virginia
September 26, 2000



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