Consent of Independent Accountants

We hereby consent to the incorporation by reference in this Annual Report on Form 40-F and the incorporation by reference in the registration statements on Form F-3 (File No. 333-7450), Form F-10 (File No. 333-14242), and on Form S-8 (File No. 333-87604), of Suncor Energy Inc. of our report dated January 17, 2003 relating to the consolidated financial statements, which appears in the Annual Report to Shareholders.

(Signed) “PricewaterhouseCoopers LLP”

Chartered Accountants

Calgary, Alberta

March 27, 2003

PricewaterhouseCoopers refers to the Canadian firm of PricewaterhouseCoopers LLP and the other member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.