Consent of Independent Accountants


We   consent  to  the  incorporation  by  reference  in  the
registration statement of Peter Kiewit Sons', Inc. on Form S-
8  (File No. 333-42465) of our reports dated March 30,  1998
on  our  audits of the consolidated financial statements  of
Peter Kiewit Sons', Inc., the financial statements of Kiewit
Construction  and Mining Group, a business  group  of  Peter
Kiewit   Sons',  Inc.,  and  the  financial  statements   of
Diversified Group, a business group of  Peter Kiewit  Sons',
Inc.  as of December 27, 1997 and December 28, 1996 and  for
each  of  the  three years in the period ended December  27,
1997  which  reports are included in this Annual  Report  on
Form 10-K.



Coopers & Lybrand L.L.P.


Omaha, Nebraska
March 30, 1998