[LETTERHEAD OF MAH & ASSOCIATES, LLP CERTIFIED PUBLIC ACCOUNTANTS] EXHIBIT 2 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants, we hereby consent to the incorporation of our reports dated June 18, 2001, included in this Form 11-K relating to the Pacific Gas and Electric Company Savings Fund Plan for Union Represented Employees (formerly Pacific Gas Electric Company Savings Fund Plan - Part II), into PG&E Corporation's previously filed Registration Statement File No. 333-46772. /s/ Mah & Associates, LLP Mah & Associates, LLP San Francisco, California June 28, 2001