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                                                                    EXHIBIT 23.1


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Amendment No. 3 to
Registration Statement No. 333-104744 of The Peoples Gas Light and Coke
Company on Form S-4 of our report dated December 12, 2002, relating to the
consolidated financial statements and the related financial statement
schedules of The Peoples Gas Light and Coke Company for each of the three
years in the period ended September 30, 2002, appearing in the Current Report
on Form 8-K/A dated August 21, 2003, of The Peoples Gas Light and Coke Company
and to the reference to us under the heading "Experts" in the Prospectus,
which is part of this Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Chicago, Illinois
August 28, 2003