Exhibit 23.2







                       CONSENT OF INDEPENDENT ACCOUNTANTS






The Board of Directors
Philadelphia Suburban Corporation:



We consent to incorporation by reference in the Registration Statements on Form
S-8 (1994 Equity Compensation Plan No. 333-70859), (Amended and Restated 2001
Employee Stock Purchase Plan No. 333-61768), (1994 Employee Stock Purchase Plan
No. 033-52557), (1988 Stock Option Plan No. 33-27032), (1982 Stock Option Plan
No. 2-81757), (Employees 401(k) Savings Plan and Trust No. 333-81085); on Form
S-4 (shelf registration No. 333-93243); and on Form S-3 (Dividend Reinvestment
and Direct Stock Purchase Plan Nos. 333-61772 and 333-42275) of Philadelphia
Suburban Corporation of our report dated January 31, 2000, relating to the
consolidated statements of income and comprehensive income and cash flow of
Philadelphia Suburban Corporation and subsidiaries for the year ended December
31, 1999, which report is included in the December 31, 2001 Annual Report on
Form 10-K of Philadelphia Suburban Corporation.





                                                       /s/ KPMG LLP








Philadelphia, Pennsylvania
March 19, 2002