[LETTERHEAD of Mah & Associates LLP]

                                                                       EXHIBIT 2


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation of our
reports dated May 25, 2001, included in this Form 11-K relating to the Pacific
Gas and Electric Gas Transmission, Northwest Corporation Savings Fund Plan for
Non-Management Employees and Trust, into PG&E Corporation's previously filed
Registration Statement File No. 333-68155.

                                                /s/ Mah & Associates, LLP


Mah & Associates, LLP

San Francisco, California
June 26, 2001