



  MYR GROUP INC.

  INDEPENDENT AUDITORS' REPORT




  Board of Directors and Shareholders
  MYR Group Inc.:

  We have  audited the  accompanying consolidated  balance sheet  of  MYR
  Group Inc. and subsidiaries  as of December 31,  1997, and the  related
  consolidated statements of operations,  shareholders' equity, and  cash
  flows for each of the two years in the period ended December 31,  1997.
  These financial  statements are  the  responsibility of  the  Company's
  management.   Our  responsibility  is to  express  an  opinion  on  the
  financial statements based on our audits.

  We conducted our audits in accordance with generally accepted  auditing
  standards.  Those standards require that we plan and perform the  audit
  to obtain reasonable assurance  about whether the financial  statements
  are free of material misstatement.   An audit includes examining, on  a
  test basis,  evidence supporting  the amounts  and disclosures  in  the
  financial statements.   An audit also includes assessing the accounting
  principles used and significant estimates  made by management, as  well
  as evaluating the overall financial statement presentation.  We believe
  that our audits provide a reasonable basis for our opinion.

  In our opinion, such consolidated financial statements present  fairly,
  in all material respects, the financial position of MYR Group Inc.  and
  subsidiaries at December 31, 1997 and  the results of their  operations
  and their cash  flows for each  of the two  years in  the period  ended
  December 31,  1997 in  conformity  with generally  accepted  accounting
  principles.





  Deloitte & Touche LLP
  Chicago, Illinois
  March 18, 1998




