EXHIBIT 23.2

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANT

As independent public accountants, we hereby consent to the incorporation by
reference in this Form 11-K of our report dated June 18, 1998 on Consumers Water
Company Employees' 401(k) Savings Plan. It should be noted that we have not
audited any financial statements of the company's 401(k) Savings Plan and Trust
subsequent to December 31, 1997 or performed any audit procedures subsequent to
the date of our report.



/s/ Arthur Andersen LLP
Boston, Massachusetts
June 28, 1999

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