EXHIBIT 23.3
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to incorporation by reference in the Registration Statement on
Form S-3 of Norfolk Southern Corporation of our report dated February 11,
2000, relating to the consolidated balance sheet of Conrail Inc. and
subsidiaries as of December 31, 1999, and the related consolidated
statements of income, stockholders' equity and cash flows, for the year
ended December 31, 1999, which report appears in the December 31, 1999,
Annual Report on Form 10-K of Norfolk Southern Corporation. The
consolidated financial statements of Conrail Inc. and subsidiaries as of
December 31, 1998, and the related consolidated statements of income,
stockholders' equity and cash flows for the two years then ended were
audited by other auditors whose report thereon dated January 19, 1999,
expressed an unqualified opinion on those statements. We also consent to
the reference to each of our firms under the heading "Experts" in the
Prospectus.
/s/ KPMG LLP /s/ Ernst & Young LLP
KPMG LLP Ernst & Young LLP
Norfolk, Virginia Richmond, Virginia
September 26, 2000 September 26, 2000
