Exhibit 23.1

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM CONSENT

We consent to the incorporation by reference in Registration Statement Nos. 333-59279 and 333-34655 on Form S-8 of our report dated June 27, 2005, appearing in this Annual Report on Form 11-K of Duke Energy Retirement Savings Plan for the year ended December 31, 2004.

Charlotte, North Carolina

/s/ DELOITTE & TOUCHE LLP

June 29, 2005