Exhibit 23.2


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


As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement on Form S-4 of our report dated
November 16, 1998 included in Yankee Energy System, Inc.'s Form 10-K for the
year ended September 30, 1998 and to all references to our Firm included in
this registration statement.





Hartford, Connecticut                                        Arthur Andersen LLP
August 13, 1999