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Consent of Independent Registered Public Accounting Firm
The Board of Directors
Niska Gas Storage Partners LLC:
We consent to the use of our reports dated June 14, 2011, with respect to the consolidated balance sheet of Niska Gas Storage Partners LLC (the "Company") as of March 31, 2011, and the related consolidated statements of earnings and comprehensive income, partners' equity, and cash flows for the year ended March 31, 2011, and the effectiveness of internal control over financial reporting as of March 31, 2011, incorporated herein by reference and to the reference to our firm under the heading "Experts" in the prospectus.
Our report dated June 14, 2011 contains an explanatory paragraph that states the consolidated financial statements, the balance sheet, and the related statements of earnings and comprehensive income, partners' equity, and cash flows prior to May 17, 2010 have been prepared on a combined basis of accounting.
/s/ KPMG LLP
Houston, Texas
June 17, 2011
Consent of Independent Registered Public Accounting Firm