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- 10-K Annual report
- 10.18 Form of Non-qualified Stock Option Agreement
- 10.19 Form of Phantom Stock Award Agreement
- 12 Computation of Ratio of Earnings to Fixed Charges
- 21.1 Subsidiaries
- 23.1 Consent of Independent Registered Public Accounting Firm
- 23.2 Consent of Independent Registered Public Accounting Firm
- 23.3 Consent of Independent Registered Public Accounting Firm
- 23.4 Consent of Independent Auditors
- 24.1 Power of Attorney
- 31.1 Section 302 Certification of CEO
- 31.2 Section 302 Certification of CFO
- 32.1 Section 906 Certification of CEO
- 32.2 Section 906 Certification of CFO
Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statements No. 333-140048 and 333-140049 on Form S-3 and Registration Statement No. 333-139661 on Form S-8 of Spectra Energy Corp, of our report dated April 2, 2007, relating to the financial statements and financial statement schedule of Spectra Energy Capital, LLC (formerly Duke Capital LLC), (which report expresses an unqualified opinion and includes explanatory paragraphs regarding the adoption of a new accounting standard and the contribution of the member’s equity of Spectra Energy Capital, LLC by its parent, Duke Energy Corporation, to Spectra Energy Corp as a result of Duke Energy Corporation’s spin-off of the natural gas businesses effective January 2, 2007) appearing in this Annual Report on Form 10-K of Spectra Energy Corp for the year ended December 31, 2006.
/s/ Deloitte & Touche LLP
Charlotte, North Carolina
April 2, 2007