Exhibit 23.3

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



We  have  issued  our  reports  dated  September  27,  1999,   accompanying  the
consolidated  financial statements and schedule included in the Annual Report of
Valley  Resources,  Inc. and subsidiaries on Form 10-K for the year ended August
31, 1999.  We hereby  consent to  incorporation  by reference of said reports in
this Current Report of Southern Union Company on Form 8-K.



                                                     GRANT THORNTON LLP
                                                     Grant Thornton LLP



Boston, Massachusetts
October 5, 2000