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ACCOUNTANTS' CONSENT
To: | The Board of Directors TransCanada PipeLines Limited |
We consent to the use of our report dated February 28, 2005 on the consolidated balance sheets of TransCanada PipeLines Limited (the "Company") as at December 31, 2004 and 2003 and the statements of consolidated income, consolidated retained earnings, and consolidated cash flows for each of the years in the three-year period ended December 31, 2004 and our Comments for U.S. Readers on Canada — U.S. Reporting Difference, dated February 28, 2005, both of which are incorporated by reference in this Annual Report on Form 40-F of the Company for the year ended December 31, 2004.
We also consent to incorporation by reference of our report and Comments for U.S. Readers on Canada — U.S. Reporting Difference in the Amendment No. 1 on Form F-9 dated December 21, 2004 to the Registration Statement (No. 333-121265) on Form F-9 dated December 15, 2004 of TransCanada PipeLines Limited.
/s/ KPMG LLP
Chartered Accountants
Calgary, Canada
February 28, 2005
Exhibit 23.1