<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>18
<FILENAME>exl_061804.txt
<DESCRIPTION>EXHIBIT L
<TEXT>
                                                                       Exhibit l


                           [LETTERHEAD OF VENABLE LLP]







                                  June 28, 2004


Tortoise Energy Infrastructure Corporation
10801 Mastin Boulevard, Suite 222
Overland Park, Kansas, 66210

        Re:  Registration Statement on Form N-2:
             1933 Act File No.:  333-114545
             1940 Act File No.:  811-21462
             -----------------------------------

Ladies and Gentlemen:

         We have served as Maryland counsel to Tortoise Energy Infrastructure
Corporation, a Maryland corporation registered under the Investment Company Act
of 1940, as amended (the "1940 Act"), as a closed-end management investment
company (the "Company"), in connection with certain matters of Maryland law
arising out of the registration of $60,000,000 aggregate principal amount of
Auction Rate Senior Notes, Series A, and $50,000,000 aggregate principal amount
of Auction Rate Senior Notes, Series B, of the Company (collectively, the
"Notes"), to be issued in a public offering, covered by the above-referenced
Registration Statement (the "Registration Statement"), filed by the Company with
the Securities and Exchange Commission (the "Commission") under the Securities
Act of 1933, as amended (the "1933 Act"), and the 1940 Act. Unless otherwise
defined herein, capitalized terms used herein shall have the meanings assigned
to them in the Registration Statement.

         In connection with our representation of the Company, and as a basis
for the opinion hereinafter set forth, we have examined originals, or copies
certified or otherwise identified to our satisfaction, of the following
documents (hereinafter collectively referred to as the "Documents"):

         1. The Registration Statement, and all amendments thereto, and the
related form of prospectus included therein, substantially in the form
transmitted to the Commission under the 1933 Act and the 1940 Act;

         2. The charter of the Company, certified as of a recent date by the
State Department of Assessments and Taxation of Maryland (the "SDAT");

<PAGE>

Tortoise Energy Infrastructure Corporation
June 25, 2004
Page 2

         3. The Bylaws of the Company (the "Bylaws"), certified as of the date
hereof by an officer of the Company;

         4. A certificate of the SDAT as to the good standing of the Company,
dated as of a recent date;

         5. Resolutions (the "Resolutions") adopted by the Board of Directors of
the Company (the "Board of Directors") relating to the authorization of the
filing of the Registration Statement and the sale and issuance of the Notes,
certified as of the date hereof by an officer of the Company;

         6. A certificate executed by an officer of the Company, dated as of the
date hereof; and

         7. Such other documents and matters as we have deemed necessary or
appropriate to express the opinion set forth below, subject to the assumptions,
limitations and qualifications stated herein.

         In expressing the opinion set forth below, we have assumed the
following:

         1. Each individual executing any of the Documents, whether on behalf of
such individual or any other person, is legally competent to do so.

         2. Each individual executing any of the Documents on behalf of a party
(other than the Company) is duly authorized to do so.

         3. Each of the parties (other than the Company) executing any of the
Documents has duly and validly executed and delivered each of the Documents to
which such party is a signatory, and such party's obligations set forth therein
are legal, valid and binding and are enforceable in accordance with all stated
terms.

         4. All Documents submitted to us as originals are authentic. The form
and content of all Documents submitted to us as unexecuted drafts do not differ
in any respect relevant to this opinion from the form and content of such
Documents as executed and delivered. All Documents submitted to us as certified
or photostatic copies conform to the original documents. All signatures on all
such Documents are genuine. All public records reviewed or relied upon by us or
on our behalf are true and complete. All representations, warranties, statements
and information contained in the Documents are true and complete. There has been
no oral or written modification of or amendment to any of the Documents, and
there has been no waiver of any provision of any of the Documents, by action or
omission of the parties or otherwise.

<PAGE>

Tortoise Energy Infrastructure Corporation
June 25, 2004
Page 3

         5. Prior to the issuance of the Notes, the Board of Directors, or a
duly authorized committee thereof, will determine certain terms of issuance of
the Notes in accordance with the Resolutions (the "Corporate Proceedings").

         Based upon the foregoing, and subject to the assumptions, limitations
and qualifications stated herein, it is our opinion that:

         1. The Company is a corporation duly incorporated and existing under
and by virtue of the laws of the State of Maryland and is in good standing with
the SDAT.

         2. The issuance of the Notes has been duly authorized and, when and if
delivered against payment therefor in accordance with the Resolutions and the
Corporate Proceedings, the Notes will be validly issued.

         The foregoing opinion is limited to the substantive laws of the State
of Maryland and we do not express any opinion herein concerning any other law.
We express no opinion as to compliance with federal or state securities laws,
including the securities laws of the State of Maryland, or the 1940 Act.

         The opinion expressed herein is limited to the matters specifically set
forth herein and no other opinion shall be inferred beyond the matters expressly
stated. We assume no obligation to supplement this opinion if any applicable law
changes after the date hereof or if we become aware of any fact that might
change the opinion expressed herein after the date hereof.

         This opinion is being furnished to you for submission to the Commission
as an exhibit to the Registration Statement. We hereby consent to the filing of
this opinion as an exhibit to the Registration Statement. In giving this
consent, we do not admit that we are within the category of persons whose
consent is required by Section 7 of the 1933 Act.

                                                     Very truly yours,


                                                     /s/ Venable LLP

</TEXT>
</DOCUMENT>
