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                                                                   Exhibit 23.3

                        CONSENT OF INDEPENDENT AUDITORS



We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 (Common Stock) of Kiewit Materials Company of our
report dated February 24, 1999 relating to the combined financial statements and
schedule of Pacific Rock Products, L.L.C. and River City Machinery L.L.C.
(currently known as Pacific Rock Products Trucking L.L.C.).


Perkins & Company, P.C.
Portland, Oregon

June 5, 2000