[Vinson & Elkins Letterhead]


May 17, 2005

Sunoco Logistics Partners L.P.
Ten Penn Center
1801 Market Street
Philadelphia, Pennsylvania 19103

Ladies and Gentlemen:

     We have acted as counsel for Sunoco Logistics Partners L.P. (the
"Partnership"), a Delaware limited partnership, with respect to certain legal
matters in connection with the offer and sale of common units representing
limited partner interests in the Partnership. We have also participated in the
preparation of a Prospectus Supplement dated May 17, 2005 (the "Prospectus
Supplement") and the Prospectus dated March 14, 2003 (the "Prospectus") forming
part of the Registration Statement on Form S-3 (No. 333-103710) (the
"Registration Statement") to which this opinion is an exhibit.

     In connection therewith, we prepared the discussions (the "Discussions")
set forth under the caption "Tax Considerations" in the Prospectus Supplement
and the caption "Material Tax Considerations" in the Prospectus. Capitalized
terms not defined herein shall have the meanings ascribed to them in the
Prospectus.

     All statements of legal conclusions contained in the Discussions, unless
otherwise noted, are our opinion with respect to the matters set forth therein
(i) as of the date of the Prospectus Supplement in respect of the discussion set
forth under the caption "Tax Considerations" and (ii) as of the effective date
of the Prospectus in respect of the discussion set forth under the caption
"Material Tax Considerations," in both cases qualified by the limitations
contained in the Discussions. In addition, we are of the opinion that the
Discussions with respect to those matters as to which no legal conclusions are
provided is an accurate discussion of such federal income tax matters (except
for the representations and statements of fact of the Partnership and its
general partner, included in the Discussions, as to which we express no
opinion).

     We hereby consent to the filing of this opinion as an exhibit to a Current
Report on Form 8-K and to the use of our name under the heading "Legal" in
the Prospectus and in the Registration Statement. This consent does not
constitute an admission that we are "experts" within the meaning of such term as
used in the Securities Act of 1933, as amended, or the rules and regulations of
the Securities and Exchange Commission issued thereunder.



                                Very truly yours,

                                /s/ VINSON & ELKINS L.L.P.
                                --------------------------
                                VINSON & ELKINS L.L.P.