EXHIBIT 23



                        CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-3 of our report dated
February 24, 1995 appearing on page 15 of the Birmingham Utilities, Inc. Annual
Report on Form 10-K for the year ended December 31, 1994.  We also consent to
the reference to us under the heading "Experts" in such Prospectus.



PRICE WATERHOUSE LLP


New York, New York
June 9, 1995