EXHIBIT 18
6 November 2000
TXU Europe Limited
PO Box 40
Wherstead Park
Wherstead
Ipswich
IP9 2AQ
Dear Sirs/Madams:
At your request, we have read the description included in your Quarterly
Report on Form 10-Q to the Securities and Exchange Commission for the quarter
ended September 30, 2000, of the facts relating to the accounting change from
an accelerated method of depreciation to the straight line method of
depreciation. We believe, on the basis of the facts so set forth and other
information furnished to us by appropriate officials of TXU Europe Limited
(the "Company"), that the accounting change described in your Form 10-Q is to
an alternative accounting principle that is preferable under the
circumstances.
We have not audited any consolidated financial statements of the Company and
its consolidated subsidiaries as of any date or for any period subsequent to
December 31, 1999. Therefore, we are unable to express, and we do not
express, an opinion on the facts set forth in the above-mentioned Form 10-Q,
on the related information furnished to us by officials of the Company, or on
the financial position, results of operations, or cash flows of the Company
and its consolidated subsidiaries as of any date or for any period subsequent
to December 31, 1999.
Yours truly,
Deloitte & Touche
London, England
