Exhibit 99.3

                     Arthur Andersen LLP
                          Suite 700
                      2301 McGee Street
                 Kansas City, MO 64108-2604

                      Tel: 816 802 5200



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

February 11, 2002


Dear Sir/Madam:

We have read paragraphs (a), (b),(d), and (e) of Item 4
included in the Form 8-K dated February 11, 2002, of
Northern Border Partners L.P. to be filed with the
Securities and Exchange Commission and are in agreement with
the statements contained therein.


Very truly yours,

/s/ Arthur Andersen LLP



Copy to:
Mr. Jerry L. Peters
Chief Financial and Accounting Officer
Northern Border Partners, L.P.