1
                                                                    Exhibit 21.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS





The Board of Directors
Western Water Company:

We consent to incorporation by reference in the registration statements (Nos.
333-28759, 333-19595, 333-10367, 33-47606, 33-64750, 33-74278, 33-80137 and
33-88062) on Form S-3 of Western Water Company of our report dated May 10, 2000,
relating to the consolidated balance sheets of Western Water Company and
subsidiaries as of March 31, 2000 and 1999 and the related consolidated
statements of operations and comprehensive income, stockholders' equity and cash
flows for each of the years in the three-year period ended March 31, 2000, which
report appears in the March 31, 2000 Annual Report on Form 10-K of Western Water
Company.

                                                      KPMG LLP



San Diego, California
June 29, 2000