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| KPMGLLP Chartered Accountants | ||||
| 1200 205 - 5th Avenue SW Calgary AB T2P 4B9 | Telephone (403) 691-8000 Telefax (403) 691-8008 www.kpmg.ca |
| To: | The Board of Directors TransCanada PipeLines Limited |
We consent to the use in this registration statement on Form F-10 of our report incorporated herein by reference and to the reference to our firm under the heading "Experts" in the Prospectus.
Signed "KPMG LLP"
Calgary, Alberta
November 20, 2002
Exhibit 5.1