EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 of our report dated August 23, 2000,  except for Notes II,
XI and XIV as to which the date is September 28, 2000,  relating to the
consolidated  financial  statements,  which appears  in  the  2000  Annual
Report to  Shareholders of Southern Union Company,  which is incorporated  by
reference in Southern Union Company's Annual  Report on Form 10-K for the year
ended June 30, 2000.


/s/ PRICEWATERHOUSECOOPERS LLP
    PricewaterhouseCoopers LLP


Austin, Texas
October 2, 2000