EXHIBIT 4

Consent of PricewaterhouseCoopers LLP



	PricewaterhouseCoopers LLP
	Chartered Accountants
	111 5th Avenue SW, Suite 3100
	Calgary, Alberta
	Canada T2P 5L3
	Telephone +1 (403) 509 7500
	Facsimile +1 (403) 781 1825

Consent of Independent Accountants

We hereby consent to the inclusion in this Annual Report on Form 40-F and the incorporation by reference in the registration statements on Form F-3 (File No. 333-7450), Form F-10 (File No. 333-14242), Form S-8 (File No. 333-87604) and on Form S-8 (File No. 333-112234), of Suncor Energy Inc. of our report dated January 27, 2004 relating to the consolidated financial statements, which appears in the Annual Report to Shareholders.

“PRICEWATERHOUSECOOPERS LLP”

Chartered Accountants

Calgary, Alberta

April 13, 2004

PricewaterhouseCoopers refers to the Canadian firm of PricewaterhouseCoopers LLP and the other member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.