EXHIBIT 99.3


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (No. 333-68446) and on Form S-8 (File Nos. 333-91141 and
333-54118) of Plains All American Pipeline, L.P of our report dated March 30,
2001, relating to the financial statements of Murphy Oil Ltd. Supply and
Transportation Business, which appears in the Current Report on Form 8-K/A of
Plains All American Pipeline, L.P. dated October 25, 2001. We also consent to
the references to us under the headings "Experts" in such Registration
Statements.

PricewaterhouseCoopers L.L.P.

October 25, 2001
Calgary, Alberta