Exhibit 14
ERNST & YOUNG ET AUTRES S.A.S. à capital variable minimal de € 37.000 Commissaire aux Comptes | DELOITTE & ASSOCIES S.A. au capital de € 1.723.040 Commissaire aux Comptes |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMS
We consent to the incorporation by reference in Registration Statements Nos. 333-114880, 333-102522, 333-83120, 333-100153, 333-83222, 333-118726, 333-125196, 333-128169 and 333-135862 on Form S-8 of our report on the consolidated financial statements of Suez dated April 5, 2006 (except for notes 40.1, 42, 43 and 44 as to which the date is June 26, 2006), appearing in this Annual Report on Form 20-F/A of Suez for the year ended December 31, 2005. This report expresses an unqualified opinion and includes two explanatory paragraphs relating to 1) Suez’ change in the method of accounting for financial instruments in 2005 and 2) that International Financial Reporting Standards as adopted by the European Union vary in certain significant respects from accounting principles generally accepted in the United States of America. Information relating to the nature and effect of such differences is presented in Notes 42, 43 and 44 of the consolidated financial statements.
ERNST & YOUNG ET AUTRES | DELOITTE & ASSOCIES |
Neuilly-sur-Seine, France
January 31, 2007
