Exhibit 23
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in the following Registration Statements of FPL Group, Inc., Florida Power & Light Company, FPL Group Capital Inc, FPL Group Capital Trust I, and FPL Group Capital Trust II of our report dated February 26, 2004 (which expresses an unqualified opinion and includes explanatory paragraphs relating to FPL Group, Inc.'s and Florida Power & Light Company's changes in 2003 in their methods of accounting for special-purpose entities and for asset retirement obligations and to FPL Group, Inc.'s change in 2002 in its method of accounting for goodwill), appearing in the Annual Report on Form 10-K of FPL Group, Inc. and Florida Power Light Company for the year ended December 31, 2003, filed with the U.S. Securities and Exchange Commission on February 27, 2004:
FPL Group, Inc. Form S-3 No. 333-102169 Form S-8 No. 33-57673 Form S-8 No. 33-11631 Form S-3 No. 33-57470 Form S-8 No. 333-27079 Form S-8 No. 333-87869 Form S-8 No. 333-88067 Form S-3 No. 333-75482 Form S-3 No. 333-85218 Form S-3, as amended No. 333-102173
Florida Power & Light Company Form S-3 No. 33-40123 | FPL Group Capital Inc Form S-3 No. 333-75482-01 Form S-3 No. 333-85218-01 Form S-3, as amended No. 333-102173-01
FPL Group Capital Trust I Form S-3, as amended No. 333-102173-03
FPL Group Capital Trust II Form S-3, as amended No. 333-102173-02 |
DELOITTE & TOUCHE LLP
Miami, Florida
February 27, 2004