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                                                                    EXHIBIT 23.3
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
     We consent to the reference to our firm under the caption "Experts" and to
the use of our report dated January 24, 1997, on our audits of the consolidated
financial statements of Sumas Cogeneration Company, L.P. and Subsidiary in the
Calpine Corporation Registration Statement (Form S-4) for the Registration of
the 8 3/4% Senior Notes Due 2007 of Calpine Corporation.
 
                                          Moss Adams LLP
 
Everett, Washington
November 26, 1997
