1 EXHIBIT 23 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants with respect to Chicago Bridge & Iron Company N.V. and Subsidiaries, we hereby consent to the incorporation of our reports addressed to the Shareholders and the Supervisory Board of Chicago Bridge & Iron Company N.V. in respect of the December 31, 2000 and 1999 consolidated balance sheets, and the related consolidated statements of income, changes in shareholders' equity and cash flows for each of the three years ended December 31, 2000, included and incorporated by reference in this Form 10-K, into the Company's previously filed Registration Statements on Form S-8 (Nos. 333-24443, 333-24445, 333-33199, 333-39975 and 333-87081). /s/ Arthur Andersen Amsterdam, The Netherlands March 29, 2001 REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS ON THE SUPPLEMENTAL SCHEDULE TO CONSOLIDATED FINANCIAL STATEMENTS To the Shareholders and the Supervisory Board of Chicago Bridge & Iron Company N.V.: We have audited in accordance with generally accepted auditing standards in the United States of America and The Netherlands the consolidated financial statements of CHICAGO BRIDGE & IRON COMPANY N.V. (a Netherlands corporation) and SUBSIDIARIES, included in the Company's 2000 Annual Report to Shareholders incorporated by reference in this Form 10-K, and have issued our report thereon dated February 12, 2001. Our audits were conducted for the purpose of forming an opinion on those statements taken as a whole. Supplemental Schedule V. (the "Schedule") to the consolidated financial statements included on page 26 of this Form 10-K is the responsibility of the Company's management. The Schedule is presented for purposes of complying with the Securities and Exchange Commission's rules and is not part of the basic financial statements. The Schedule has been subjected to the auditing procedures applied in the audits of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. /s/ Arthur Andersen Amsterdam, The Netherlands February 12, 2001