EXHIBIT 23

                     CONSENT  OF  INDEPENDENT  ACCOUNTANTS
                     -------------------------------------

We hereby consent to the incorporation by reference in the Prospectus
constituting part of the Registration Statement on Form S-3 (No. 33-61617),
and the Registration Statement on Form S-8 (No. 333-30229) of United Water
Resources of our report dated February 25, 1998, appearing on page 33 of this
Annual Report on Form 10-K. We also consent to the reference to us under the
heading "Experts" in the Prospectus constituting part of the Registration
Statement on Form S-3 (No. 33-61617).


PRICE  WATERHOUSE  LLP
New York, New York
March 23, 1998