EXHIBIT 23

            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent public accountants, we hereby consent to the
incorporation of our reports dated June 26, 1995, included in The
Brooklyn Union Gas Company Employee Savings Plan for Non-Bargaining
Employees, Union Local 101 Employees and Union Local 3 Employees
Form 11-K, into The Brooklyn Union Gas Company's previously filed
Form S-8 Registration Statement No. 33-32856.



s/ARTHUR ANDERSEN LLP

ARTHUR ANDERSEN LLP
New York, New York
June 30, 1995