DCP Midstream 10-Q 2004 Q3 Quarterly report

Exhibit 18.1

   November 10, 2004

  Duke Energy Field Services, LLC
   370 Seventeenth Street Suite 2500
   Denver, Colorado 80202

   Dear Sirs/Madams:

At your request, we have read the description included in your Quarterly Report on Form 10-Q to the Securities and Exchange Commission for the quarter ended September 30, 2004, of the facts relating to the change in the date of the annual impairment test under Statement of Financial Accounting Standards No. 142,Goodwill and Other Intangible Assets. We believe, on the basis of the facts so set forth and other information furnished to us by appropriate officials of the Company, that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.

We have not audited any consolidated financial statements of Duke Energy Field Services, LLC and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 2003. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of Duke Energy Field Services, LLC and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 2003.

   Yours truly,

   Deloitte & Touche LLP
   Denver, Colorado