CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We  hereby  consent  to the  incorporation  by  reference  in  the  Prospectuses
constituting  part of the  Registration  Statements on Form S-3 (No.  33-51881),
Form S-3 (No. 33-36868), Form S-3 (No. 333-03803),  Form S-8 (No. 2-94539), Form
S-8 (No. 33-49693),  Form S-8 (No.  333-03057),  and Form S-8 (No. 333-03055) of
National  Fuel Gas Company of our report dated  October 24,  1997,  appearing on
page 50 of this Form 10-K.



PRICE WATERHOUSE LLP


Buffalo, New York
December 23, 1997