EXHIBIT 23.3

                   Consent of Independent Public Accountants

As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement, as it relates to Washington Energy
Company and Washington Natural Gas Company (the Companies), of our report
dated October 31, 1996 included in Puget Sound Energy, Inc.'s Form 10-K for the
year ended December 31, 1998 and to all references to our Firm included in this
registration statement.  It should be noted that we have not audited any
financial statements of the Companies subsequent to September 30, 1996 or
performed any audit procedures subsequent to the date of our report.


Arthur Andersen LLP

Seattle, Washington,
April 29, 1999