Consent of Independent Registered Public Accounting Firm
The
Board of Directors
Kaneb Services LLC:
We consent to the use of our report incorporated by reference herein and to the reference to our firm under the heading "Experts" in the joint proxy statement / prospectus. Our report refers to a change in the method of accounting for asset retirement obligations.
/s/ KPMG LLP |
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KPMG LLP |
Dallas,
Texas
January 24, 2005