Potash Corporation of Saskatchewan (POT) Inactive 10-K2003 FY Annual report

Filed: 15 Mar 04, 12:00am

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New words: accommodate, accrual, adequate, adjusted, alice, angular, Arab, arm, Arnason, attracting, Belle, black, bounded, brown, bypassed, cargo, cheaply, circulated, code, composed, conform, consideration, consumed, content, contingent, Crown, delineated, deposit, disclaim, dissolution, distance, distinguished, dry, entry, evaporation, evaporite, excavation, expenditure, experienced, expressed, extract, extraction, familiar, feet, formation, freight, fuel, geology, goal, Guard, horizon, immune, inexpensive, interbedded, inThe, Investment, Jordanian, KCI, laberge, led, lie, limestone, LP, margin, matrix, mile, minimizing, Miocene, monetize, Nitrochem, Nominating, opinion, opposition, paragraph, partial, Plaine, Planter, Pliocene, poor, potashcorp, proceed, Pungo, quartz, receipt, reclassified, reflect, reversal, reworking, shown, silt, Similarly, small, sterilized, substantive, Syndicated, theCanada, theNew, thirty, tight, tonnage, traditionally, travel, treaty, underThe, uniformity, unusual, variable, Venezuela

Removed: acquire, acreage, actively, activity, Algom, ancillary, approach, approved, assigned, attempting, authority, bagged, bearing, began, billion, bourne, broad, bromine, calculated, capability, carbon, Chinese, closer, closing, combined, comprise, configuration, configured, confirmed, consist, construct, construction, crop, CSX, cultivated, decision, declaratory, dedicated, desirable, Deterioration, determine, determining, diminishing, dioxide, disbanded, discovery, disturb, diversity, donald, economical, efficient, EPA, expanded, farm, FDEP, field, Finance, fix, focused, formula, forward, FSU, gave, growing, heading, Hemisphere, ICL, import, improve, inferior, initial, initiated, installed, intensely, intent, largely, lead, lengthy, lower, MissChem, mix, MOA, moved, multiple, Norfolk, Occidental, offer, OxyChem, participating, performed, polyphosphoric, profit, PTRF, pumping, railroad, renamed, restored, Rio, SCM, season, securing, serviced, situated, southeast, spent, stability, strategy, subsidized, superior, Tampa, thereto, transload, tug, ultimate, undertaken, utility, utilized, virtually, wright, yield

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Exhibit 23

Deloitte & Touche LLP
122 1st Ave. S.
Suite 400, PCS Tower

Saskatoon SK S7K 7E5
Canada

Tel: (306) 343-4400
Fax: (306) 343-4480
www.deloitte.ca

INDEPENDENT AUDITORS’ CONSENT

We consent to the incorporation by reference in the following Registration Statements of Potash Corporation of Saskatchewan Inc.:

	•		Registration Statement No. 33-37855 on Form S-8;
	•		Registration Statement No. 333-19215 on Form S-8;
	•		Registration Statement No. 333-93773 on Form S-8;
	•		Registration Statement No. 333-53531 on Form S-8;
	•		Registration Statement No. 333-75742 on Form S-8;
	•		Registration Statement No. 333-75744 on Form S-8;
	•		Registration Statement No. 333-27685 on Form S-3;
	•		Registration Statement No. 333-89350 on Form S-3; and
	•		Registration Statement No. 33-57920 on Form S-3DPOS

of our reports dated February 6, 2004 appearing in this Annual Report on Form 10-K of Potash Corporation of Saskatchewan Inc. for the year ended December 31, 2003.

/s/ Deloitte & Touche LLP

Chartered Accountants

Saskatoon, Saskatchewan, Canada

March 11, 2004