EXHIBIT 23-F
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We have issued our reports dated September 27, 1999, accompanying the
consolidated financial statements and schedule included in the Annual Report
of Valley Resources, Inc. and subsidiaries on Form 10-K for the year ended
August 31, 1999. We hereby consent to incorporation by reference of said
reports in this Registration Statement of Southern Union Company on Form S-8.
GRANT THORNTON LLP
Grant Thornton LLP
Boston, Massachusetts
September 21, 2000