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                                                                   EXHIBIT 23(d)




                         INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement of
Panhandle Eastern Pipe Line Company (the "Company") on Form S-4 of our report
on the Company's financial statements as of and for the years ended December
31, 1998 and 1997 dated February 12, 1999, appearing in the Annual Report on
Form 10-K of Panhandle Eastern Pipe Line Company for the year ended December
31, 1999 and to the reference to us under the heading "Experts" in the
Prospectus, which is part of this Registration Statement.





DELOITTE & TOUCHE LLP

Houston, Texas
June 21, 2000