EXHIBIT  23





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement
Nos. 333-24065 and 333-62019 on Form S-3 of our report dated March 2, 2005
related to the financial statements (which report expresses an unqualified
opinion and includes an explanatory paragraph relating to the restatement of the
2003 balance sheet)and financial statement schedules of South Jersey Gas Company
appearing in this Annual Report on Form 10-K of South Jersey Gas Company
for the year ended December 31, 2004.




DELOITTE & TOUCHE LLP
Philadelphia, Pennsylvania
March 10, 2005