Exhibit 99.3

               Consent of Independent Certified Public Accountants

Partnership Policy Committee
Northern Border Partners, L.P.:

We consent to the incorporation by reference in the Registration Statement on
Form S-3 (File No. 333-72351) of Northern Border Partners, L.P. and Subsidiaries
(the Partnership) of our report dated September 6, 2002 relating to the
consolidated balance sheets of Northern Border Partners, L.P. and Subsidiaries
as of December 31, 2001 and 2000, and the related consolidated statements of
income, comprehensive income, cash flows and changes in partners' equity for
each of the years in the three-year period ended December 31, 2001 which report
appears in the December 31, 2001 Annual Report on Form 10-K of Northern Border
Partners, L.P.

Our report refers to the Partnership's adoption of Statement of Financial
Accounting Standards (SFAS) No. 133, Accounting for Derivative Instruments and
Hedging Activities, which was subsequently amended by SFAS No. 137 and SFAS No.
138.

                                  /s/ KPMG LLP

Omaha, Nebraska
September 27, 2002