<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>p414246_ex23-2.txt
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<PAGE>

                                                                    EXHIBIT 23.2

            Consent of Independent Registered Public Accounting Firm

The Board of Directors
Artesian Resources Corporation:

We consent to the use of our report dated March 30, 2005, with respect to the
consolidated balance sheet and schedule of Artesian Resources Corporation and
subsidiaries as of December 31, 2004, and the related consolidated statements of
operations, changes in stockholders' equity, and cash flows for each of the
years in the two-year perod ended December 31, 2004, incorporated herein by
reference and to the reference to our firm under the heading "Experts" in the
prospectus.


/s/ KPMG LLP

Philadelphia, Pensylvania
July 31, 2006
</TEXT>
</DOCUMENT>
