NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

     The consolidated financial statements and schedule of MDU
Resources Group, Inc. ("MDU Resources") as of December 31, 2001
and for the year ended December 31, 2001, appearing in the
Annual Report of MDU Resources on Form 10-K for the fiscal year
ended December 31, 2003, were audited by Arthur Andersen LLP,
independent public accountants, as indicated in their reports
with respect thereto (which express an unqualified opinion
and/or includes an explanatory paragraph relating to the
adoption of a new accounting principle), and have been so used
in reliance upon the reports and upon the authority of that
firm as experts in accounting and auditing in giving the
reports.  On February 14, 2002, MDU Resources dismissed Arthur
Andersen LLP as MDU Resources' independent public accounting
firm, and on March 25, 2002, MDU Resources hired Deloitte &
Touche LLP as its independent auditors for the 2002 fiscal
year.  Since that time, Arthur Andersen LLP was convicted on
federal charges of obstruction of justice, and in August 2002,
Arthur Andersen LLP ceased performing auditing services
worldwide.  These events may materially and adversely affect
the ability of Arthur Andersen LLP to satisfy all of its
existing and future obligations, including claims under the
federal securities laws.  Accordingly, purchasers of MDU
Resources' securities or other claimants may be limited in
their ability to recover damages from Arthur Andersen LLP for
any claims that may arise out of Arthur Andersen LLP's audit of
MDU Resources' financial statements.  In addition, MDU
Resources was not able to obtain the consent of Arthur Andersen
LLP as required by Section 7 of The Securities Act of 1933
("Securities Act") to use Arthur Andersen LLP's reports on the
audited financial statements and schedule in this annual
report.  As a result of Arthur Andersen LLP not having provided
a consent, the ability of purchasers of MDU Resources'
securities or other claimants to assert claims and seek
remedies against Arthur Andersen LLP may be limited with
respect to their reports, particularly those remedies arising
under Section 11 of the Securities Act.