Consent of Independent Registered Public Accounting Firm
The
Partners
Kaneb Pipe Line Partners, L.P.:
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
KPMG LLP
Dallas,
Texas
January 24, 2005