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EXHIBIT 23
CONSENT OF INDEPENDENT AUDITOR
We consent to the incorporation by reference in the Registration Statements
(Form S-3, No. 33-37869; Form S-3 D/A, No. 33-70212; Form S-3, No. 33-58220;
Form S-3, No. 33-56915; Form S-3/A, No. 333-03339; Form S-3/A, No. 333-32475;
Form S-3/A, No. 333-50477; Form S-3/A, No. 333-93705; Form S-3, No. 333-95525;
Form S-4, No. 333-13429; Form S-8, No. 33-68852; Form S-8, No. 33-57687; Form
S-8, No. 33-57695; Form S-8, No. 333-32343; Form S-8, No. 333-46337, Form S-8,
No. 333-73143; and Form S-8, No. 333-73145) of Atmos Energy Corporation and in
the related Prospectuses of our report dated November 8, 2000, with respect to
the consolidated financial statements of Atmos Energy Corporation included in
this Annual Report (Form 10-K) for the year ended September 30, 2000.
Our audit also included the financial statement schedule of Atmos Energy
Corporation listed in Item 14(a). This schedule is the responsibility of the
Company's management. Our responsibility is to express an opinion based on our
audit. In our opinion, the financial statement schedule referred to above, when
considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.
ERNST & YOUNG LLP
Dallas, Texas
November 14, 2000
