Exhibit 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS




The Board of Directors
Philadelphia Suburban Corporation:



We consent to incorporation by reference in the Registration Statements on Form
S-8 (1994 Equity Compensation Plan No. 333-70859), (1994 Employee Stock Purchase
Plan No. 033-52557), (1988 Stock Option Plan No. 33-27032), (1982 Stock Option
Plan No. 2-81757); on Form S-3 (Dividend Reinvestment and Direct Stock Purchase
Plan No. 333-42275), (Customer Stock Purchase Plan No. 33-64301); and on Form
S-4 (No. 333-93243) of Philadelphia Suburban Corporation of our report dated
January 31, 2000, relating to the consolidated balance sheets and the statements
of capitalization of Philadelphia Suburban Corporation and subsidiaries as of
December 31, 1999 and 1998 and the related consolidated statements of income and
comprehensive income, and cash flow for each of the years in the three-year
period ended December 31, 1999, which report is incorporated by reference in the
December 31, 1999 Annual Report on Form 10-K of Philadelphia Suburban
Corporation.




                                                                        KPMG LLP









Philadelphia, Pennsylvania
March 28, 2000