Exhibit 23





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in the Registration Statements
(Form S-3, No. 33-37869; Form S-3 D/A, No. 33-70212; Form S-3, No. 33-58220;
Form S-3, No. 33-56915; Form S-3/A, No. 333-03339; Form S-3/A, No. 333-32475;
Form S-3/A, No. 333-50477; Form S-3/A, No. 333-93705; Form S-3, No. 333-95525;
Form S-3, No. 333-75576; Form S-3D, No. 333-113603; Form S-3, No. 333-118706;
Form S-4, No. 333-13429; Form S-8, No. 33-68852; Form S-8, No. 33-57687; Form
S-8, No. 33-57695; Form S-8, No. 333-32343; Form S-8, No. 333-46337; Form S-8,
No. 333-73143; Form S-8, No. 333-73145; Form S-8, No. 333-63738; Form S-8, No.
333-88832; and Form S-8, No. 333-116367) of Atmos Energy Corporation and in the
related Prospectuses of our report dated November 9, 2004, with respect to the
consolidated financial statements and schedule of Atmos Energy Corporation
included in this Annual Report (Form 10-K) for the year ended September 30,
2004.




                                                             ERNST & YOUNG LLP


Dallas, Texas
November 18, 2004