##### Table of Contents


















Form 10-Q




[X]


QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)


OF THE SECURITIES EXCHANGE ACT OF 1934


For the quarterly period ended March 31, 2005


OR


[  ]


TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)


OF THE SECURITIES EXCHANGE ACT OF 1934


For the transition period
from           to


Commission File Number 1-2700





El Paso Natural Gas Company




|                                                                                                      |  |                                                   
|----------------------------------------------------------------------------------------------------- |  | --------------------------------------------------
|Delaware(State or Other Jurisdiction
    of Incorporation or Organization)                            |  | 74-0608280(I.R.S. Employer
    Identification No.)
|                                                                                                     
|El Paso Building
    1001 Louisiana Street
    Houston, Texas(Address of Principal Executive Offices) |  | 77002(Zip Code)                                   

(713) 420-2600


þ o


o þ






EL PASO NATURAL GAS
COMPANY MEETS THE CONDITIONS OF GENERAL INSTRUCTION H(1)(a) AND
(b) TO FORM 10-Q AND IS THEREFORE FILING THIS REPORT WITH A
REDUCED DISCLOSURE FORMAT AS PERMITTED BY SUCH INSTRUCTION.










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|                                                                     |  |  |  |  |  |  |  | 
|-------------------------------------------------------------------- |  |  |  |  |  |  |  | 
|Certification of Principal Executive Officer pursuant to Section 302
|Certification of Chief Financial Officer pursuant to Section 302    
|Certification of Principal Executive Officer pursuant to Section 906
|Certification of Chief Financial Officer pursuant to Section 906    



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##### Table of Contents





EL PASO NATURAL GAS COMPANY


TABLE OF CONTENTS


|        |  |                                                                                                                                    |  |      |    | 
|------- |  | ---------------------------------------------------------------------------------------------------------------------------------- |  | ---- | -- | 
|        |  | Caption                                                                                                                            |  | Page |   
|        |  |                                                                                                                                    |  |      |   
|        |  | PART I  Financial Information                                                                                                     |  |      |    | 
|Item 1. |  | Financial Statements                                                                                                               |  |      | 1  | 
|Item 2. |  | Managements Discussion and Analysis of Financial Condition
    and Results of Operations                                          |  |      | 11 | 
|        |  | Cautionary Statements for Purposes of the Safe
    Harbor Provisions of the Private Securities Litigation
    Reform Act of 1995 |  |      | 15 | 
|Item 3. |  | Quantitative and Qualitative Disclosures About Market Risk                                                                         |  |      | *  | 
|Item 4. |  | Controls and Procedures                                                                                                            |  |      | 15 | 
|        |  | PART II  Other Information                                                                                                        |  |      |    | 
|Item 1. |  | Legal Proceedings                                                                                                                  |  |      | 17 | 
|Item 2. |  | Unregistered Sales of Equity Securities and Use of Proceeds                                                                        |  |      | *  | 
|Item 3. |  | Defaults Upon Senior Securities                                                                                                    |  |      | *  | 
|Item 4. |  | Submission of Matters to a Vote of Security Holders                                                                                |  |      | *  | 
|Item 5. |  | Other Information                                                                                                                  |  |      | 17 | 
|Item 6. |  | Exhibits                                                                                                                           |  |      | 17 | 
|        |  | Signatures                                                                                                                         |  |      | 19 | 






|  |                                                                                                                                                                                               
|- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|* | We have not included a response to this item in this document
    since no response is required pursuant to the reduced disclosure
    format permitted by General Instruction H to Form 10-Q.



|     |  |                                
|---- |  | -------------------------------
|/d   |  | = per day                      
|BBtu |  | = billion British thermal units
|Bcf  |  | = billion cubic feet           
|MMcf |  | = million cubic feet           





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PART I  FINANCIAL INFORMATION


Item 1. Financial Statements


EL PASO NATURAL GAS COMPANY


CONDENSED CONSOLIDATED STATEMENTS OF INCOME


(In millions)


(Unaudited)


|                                |                                          |               |     |    |      |   |     |    | 
|------------------------------- | ---------------------------------------- | ------------- | --- | -- | ---- | - | --- | -- | 
|                                |                                          | Quarter Ended |    
|                                |                                          | March 31,     |    
|                                |                                          |               |    
|                                |                                          | 2005          |     |    | 2004 |  
|                                |                                          |               |     |    |      |  
|Operating revenues              |                                          | $             | 123 |    |      | $ | 124 |   
|                                |                                          |               |     |    |      |  
|Operating expenses              |                                          |               |     |    |      |   |     |   
|                                | Operation and maintenance                |               |     | 49 |      |   |     | 39 | 
|                                | Depreciation, depletion and amortization |               |     | 19 |      |   |     | 17 | 
|                                | Taxes, other than income taxes           |               |     | 8  |      |   |     | 8  | 
|                                |                                          |               |     |    |      |  
|                                |                                          |               | 76  |    |      |   | 64  |   
|                                |                                          |               |     |    |      |  
|Operating income                |                                          |               | 47  |    |      |   | 60  |   
|Other income, net               |                                          |               | 2   |    |      |   | 2   |   
|Interest and debt expense       |                                          |               | (23 | )  |      |   | (22 | ) 
|Affiliated interest income, net |                                          |               | 5   |    |      |   | 5   |   
|                                |                                          |               |     |    |      |  
|Income before income taxes      |                                          |               | 31  |    |      |   | 45  |   
|Income taxes                    |                                          |               | 12  |    |      |   | 11  |   
|                                |                                          |               |     |    |      |  
|Net income                      |                                          | $             | 19  |    |      | $ | 34  |   
|                                |                                          |               |     |    |      |  



1



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EL PASO NATURAL GAS COMPANY


CONDENSED CONSOLIDATED BALANCE SHEETS


(In millions, except share amounts)


(Unaudited)


|                                       |                                                                                           |                                                    |                                            |       |              |       |       |       |    |       | 
|-------------------------------------- | ----------------------------------------------------------------------------------------- | -------------------------------------------------- | ------------------------------------------ | ----- | ------------ | ----- | ----- | ----- | -- | ----- | 
|                                       |                                                                                           | March 31,                                          |                                            |       | December 31, |      
|                                       |                                                                                           | 2005                                               |                                            |       | 2004         |      
|                                       |                                                                                           |                                                    |                                            |       |              |      
|ASSETS                                
|Current assets                         |                                                                                           |                                                    |                                            |       |              |       |       |      
|                                       | Cash and cash equivalents                                                                 |                                                    | $                                          |      |              |       | $     | 1     |   
|                                       | Accounts and notes receivable                                                             |                                                    |                                            |       |              |       |       |       |   
|                                       |                                                                                           | Customer, net of allowance of $18 in 2005 and 2004 |                                            |       | 62           |       |       |       | 73 |      
|                                       |                                                                                           | Affiliates                                         |                                            |       | 10           |       |       |       | 38 |      
|                                       |                                                                                           | Other                                              |                                            |       | 3            |       |       |       | 3  |      
|                                       | Taxes receivable                                                                          |                                                    |                                            | 98    |              |       |       | 102   |   
|                                       | Materials and supplies                                                                    |                                                    |                                            | 41    |              |       |       | 41    |   
|                                       | Deferred income taxes                                                                     |                                                    |                                            | 27    |              |       |       | 27    |   
|                                       | Other                                                                                     |                                                    |                                            | 18    |              |       |       | 19    |   
|                                       |                                                                                           |                                                    |                                            |       |              |      
|                                       |                                                                                           |                                                    | Total current assets                       |       |              | 259   |       |       |    | 304   | 
|                                       |                                                                                           |                                                    |                                            |       |              |      
|Property, plant and equipment, at cost |                                                                                           |                                                    | 3,356                                      |       |              |       | 3,355 |      
|                                       | Less accumulated depreciation, depletion and amortization                                 |                                                    |                                            | 1,224 |              |       |       | 1,222 |   
|                                       |                                                                                           |                                                    |                                            |       |              |      
|                                       |                                                                                           |                                                    | Total property, plant and equipment, net   |       |              | 2,132 |       |       |    | 2,133 | 
|                                       |                                                                                           |                                                    |                                            |       |              |      
|Other assets                           |                                                                                           |                                                    |                                            |       |              |       |       |      
|                                       | Note receivable from affiliate                                                            |                                                    |                                            | 758   |              |       |       | 702   |   
|                                       | Other                                                                                     |                                                    |                                            | 88    |              |       |       | 86    |   
|                                       |                                                                                           |                                                    |                                            |       |              |      
|                                       |                                                                                           |                                                    | 846                                        |       |              |       | 788   |      
|                                       |                                                                                           |                                                    |                                            |       |              |      
|                                       |                                                                                           |                                                    | Total assets                               |       | $            | 3,237 |       |       | $  | 3,225 | 
|                                       |                                                                                           |                                                    |                                            |       |              |      
|LIABILITIES AND STOCKHOLDERS EQUITY  
|Current liabilities                    |                                                                                           |                                                    |                                            |       |              |       |       |      
|                                       | Accounts payable                                                                          |                                                    |                                            |       |              |       |       |       |   
|                                       |                                                                                           | Trade                                              |                                            | $     | 29           |       |       | $     | 36 |      
|                                       |                                                                                           | Affiliates                                         |                                            |       | 22           |       |       |       | 16 |      
|                                       |                                                                                           | Other                                              |                                            |       | 2            |       |       |       | 4  |      
|                                       | Short-term borrowings                                                                     |                                                    |                                            | 7     |              |       |       | 7     |   
|                                       | Accrued interest                                                                          |                                                    |                                            | 23    |              |       |       | 25    |   
|                                       | Taxes payable                                                                             |                                                    |                                            | 21    |              |       |       | 29    |   
|                                       | Contractual deposits                                                                      |                                                    |                                            | 11    |              |       |       | 11    |   
|                                       | Other                                                                                     |                                                    |                                            | 11    |              |       |       | 11    |   
|                                       |                                                                                           |                                                    |                                            |       |              |      
|                                       |                                                                                           |                                                    | Total current liabilities                  |       |              | 126   |       |       |    | 139   | 
|                                       |                                                                                           |                                                    |                                            |       |              |      
|Long-term debt                         |                                                                                           |                                                    | 1,110                                      |       |              |       | 1,110 |      
|                                       |                                                                                           |                                                    |                                            |       |              |      
|Other liabilities                      |                                                                                           |                                                    |                                            |       |              |       |       |      
|                                       | Deferred income taxes                                                                     |                                                    |                                            | 366   |              |       |       | 359   |   
|                                       | Other                                                                                     |                                                    |                                            | 103   |              |       |       | 104   |   
|                                       |                                                                                           |                                                    |                                            |       |              |      
|                                       |                                                                                           |                                                    | 469                                        |       |              |       | 463   |      
|                                       |                                                                                           |                                                    |                                            |       |              |      
|Commitments and contingencies          |                                                                                           |                                                    |                                            |       |              |       |       |      
|Stockholders equity                   |                                                                                           |                                                    |                                            |       |              |       |       |      
|                                       | Common stock, par value $1 per share; 1,000 shares
    authorized, issued and outstanding |                                                    |                                            |      |              |       |       |      |   
|                                       | Additional paid-in capital                                                                |                                                    |                                            | 1,267 |              |       |       | 1,267 |   
|                                       | Retained earnings                                                                         |                                                    |                                            | 265   |              |       |       | 246   |   
|                                       |                                                                                           |                                                    |                                            |       |              |      
|                                       |                                                                                           |                                                    | Total stockholders equity                 |       |              | 1,532 |       |       |    | 1,513 | 
|                                       |                                                                                           |                                                    |                                            |       |              |      
|                                       |                                                                                           |                                                    | Total liabilities and stockholders equity |       | $            | 3,237 |       |       | $  | 3,225 | 
|                                       |                                                                                           |                                                    |                                            |       |              |      



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EL PASO NATURAL GAS COMPANY


CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS


(In millions)


(Unaudited)


|                                        |                                                                               |                                          |                                           |     |      |     |    |     |     |      |  
|--------------------------------------- | ----------------------------------------------------------------------------- | ---------------------------------------- | ----------------------------------------- | --- | ---- | --- | -- | --- | --- | ---- | -
|                                        |                                                                               | Quarter Ended                            |                                          
|                                        |                                                                               | March 31,                                |                                          
|                                        |                                                                               |                                          |                                          
|                                        |                                                                               | 2005                                     |                                           |     | 2004 |    
|                                        |                                                                               |                                          |                                           |     |      |    
|Cash flows from operating activities    |                                                                               |                                          |                                           |     |      |     |    |    
|                                        | Net income                                                                    |                                          | $                                         | 19  |      |     | $  | 34  |    
|                                        | Adjustments to reconcile net income to net cash from operating
    activities |                                          |                                           |     |      |     |    |     |    
|                                        |                                                                               | Depreciation, depletion and amortization |                                           |     | 19   |     |    |     | 17  |     
|                                        |                                                                               | Deferred income taxes                    |                                           |     | 7    |     |    |     | 30  |     
|                                        |                                                                               | Asset and liability changes              |                                           |     |     |     |    |     | (49 | )   
|                                        |                                                                               |                                          |                                           |     |      |    
|                                        |                                                                               |                                          | Net cash provided by operating activities |     |      | 45  |    |     |     | 32   |  
|                                        |                                                                               |                                          |                                           |     |      |    
|Cash flows from investing activities    |                                                                               |                                          |                                           |     |      |     |    |    
|                                        | Additions to property, plant and equipment                                    |                                          |                                           | (18 | )    |     |    | (36 | )  
|                                        | Additions to restricted cash                                                  |                                          |                                           |    |      |     |    | (74 | )  
|                                        | Net change in affiliate advances                                              |                                          |                                           | (28 | )    |     |    | 2   |    
|                                        | Proceeds from the sale of assets                                              |                                          |                                           |    |      |     |    | 1   |    
|                                        |                                                                               |                                          |                                           |     |      |    
|                                        |                                                                               |                                          | Net cash used in investing activities     |     |      | (46 | )  |     |     | (107 | )
|                                        |                                                                               |                                          |                                           |     |      |    
|Cash flows from financing activities    |                                                                               |                                          |                                           |     |      |     |    |    
|                                        | Capital contributions                                                         |                                          |                                           |    |      |     |    | 74  |    
|                                        |                                                                               |                                          |                                           |     |      |    
|                                        |                                                                               |                                          | Net cash provided by financing activities |     |      |    |    |     |     | 74   |  
|                                        |                                                                               |                                          |                                           |     |      |    
|Net change in cash and cash equivalents |                                                                               |                                          | (1                                        | )   |      |     | (1 | )  
|Cash and cash equivalents               |                                                                               |                                          |                                           |     |      |     |    |    
|                                        | Beginning of period                                                           |                                          |                                           | 1   |      |     |    | 26  |    
|                                        |                                                                               |                                          |                                           |     |      |    
|                                        | End of period                                                                 |                                          | $                                         |    |      |     | $  | 25  |    
|                                        |                                                                               |                                          |                                           |     |      |    



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EL PASO NATURAL GAS COMPANY


NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS


(Unaudited)


1. Basis of Presentation and Significant Accounting
Policies


Basis of Presentation




Significant Accounting
Policies




New Accounting
Pronouncements Issued But Not Yet Adopted




Accounting for Asset Retirement Obligations. Accounting for
Conditional Asset Retirement Obligations


2. Credit Facilities




| |                  
| | -----------------
| | Credit Facilities



3. Commitments and Contingencies


Legal Proceedings


Sierra Pacific Resources and Nevada Power Company v.
El Paso et al.


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IMC Chemicals v. E1 Paso Marketing, L.P. (EPM), et
al.


Phelps Dodge vs. EPNG.


Shareholder Class Action Suit. Marilyn Clark v.
Byron Allumbaugh, David A. Arledge, John M. Bissell,
Juan Carlos Braniff, James F. Gibbons, Anthony W.
Hall, Ronald L. Kuehn, J. Carleton MacNeil, Thomas
McDade, Malcolm Wallop, William Wise, Joe B. Wyatt,
El Paso Natural Gas Company and El Paso Merchant
Energy Company


Carlsbad.


Baldonado et al. vs. EPNG Baldonado


Grynberg. In re: Natural
Gas Royalties Qui Tam Litigation


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Will Price (formerly Quinque). Will Price, et al. v. Gas
Pipelines and Their Predecessors, et al.,


Bank of America. Bank of America, et al. v. El Paso Natural Gas Company, et
al., Deane W. Moore, et al. v. Burlington Northern,
Inc., et al., Altheide v. Meridian, Bank of America, et al. v. El Paso Natural Gas
and Burlington Resources Oil and Gas Company, El Paso Natural Gas
Company v. Burlington Resources, Inc. and Burlington Resources
Oil and Gas Company, L.P.






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Environmental Matters




|                                                 |  |   |    | 
|------------------------------------------------ |  | - | -- | 
|Balance at January 1, 2005                       |  | $ | 32 | 
|Additions/adjustments for remediation activities |  |   | 1  | 
|                                                 |  |   |   
|Balance at March 31, 2005                        |  | $ | 33 | 
|                                                 |  |   |   



CERCLA Matters.


New Mexico Ambient Air Quality Standards.


State of Arizona Chromium Review.




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Rates and Regulatory Matters


CPUC Complaint Proceeding.


Rate Settlement.


Rate Case.


FERC Order 2004 Audit.


CPUCs OIR Proceeding.


8



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Accounting for Pipeline Integrity Costs.


Selective Discounting Notice of Inquiry.






|              | 
|------------- | 
|Other Matters | 

Navajo Nation.






| |           
| | ----------
| | Guarantees



4. Transactions with Affiliates


Cash Management Program.


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Taxes.


Capital Contributions.


Other Affiliate Balances.


|                     |  |               |    |  |              |   |    | 
|-------------------- |  | ------------- | -- |  | ------------ | - | -- | 
|                     |  | March 31,     |    |  | December 31, |  
|                     |  | 2005          |    |  | 2004         |  
|                     |  |               |    |  |              |  
|                     |  | (In millions) |   
|Accounts receivable  |  | $             | 10 |  |              | $ | 10 | 
|Accounts payable     |  |               | 22 |  |              |   | 16 | 
|Contractual deposits |  |               | 6  |  |              |   | 6  | 

Affiliate Revenues and Expenses.


|                                                          |  |               |    |  |      |   |    | 
|--------------------------------------------------------- |  | ------------- | -- |  | ---- | - | -- | 
|                                                          |  | 2005          |    |  | 2004 |  
|                                                          |  |               |    |  |      |  
|                                                          |  | (In millions) |   
|Revenues from affiliates                                  |  | $             | 4  |  |      | $ | 4  | 
|Operations and maintenance expenses from affiliates       |  |               | 17 |  |      |   | 14 | 
|Reimbursement of operating expenses charged to affiliates |  |               | 4  |  |      |   | 4  | 

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Item 2. Managements Discussion and Analysis
of Financial Condition and Results of Operations




Results of Operations






|                                |                  |                        |       |    |      |   |       |    | 
|------------------------------- | ---------------- | ---------------------- | ----- | -- | ---- | - | ----- | -- | 
|                                |                  | 2005                   |       |    | 2004 |  
|                                |                  |                        |       |    |      |  
|                                |                  | (In millions,          |      
|                                |                  | except volume amounts) |      
|Operating revenues              |                  | $                      | 123   |    |      | $ | 124   |   
|Operating expenses              |                  |                        | (76   | )  |      |   | (64   | ) 
|                                |                  |                        |       |    |      |  
|                                | Operating income |                        |       | 47 |      |   |       | 60 | 
|Other income, net               |                  |                        | 2     |    |      |   | 2     |   
|                                |                  |                        |       |    |      |  
|                                | EBIT             |                        |       | 49 |      |   |       | 62 | 
|Interest and debt expense       |                  |                        | (23   | )  |      |   | (22   | ) 
|Affiliated interest income, net |                  |                        | 5     |    |      |   | 5     |   
|Income taxes                    |                  |                        | (12   | )  |      |   | (11   | ) 
|                                |                  |                        |       |    |      |  
|                                | Net income       |                        | $     | 19 |      |   | $     | 34 | 
|                                |                  |                        |       |    |      |  
|Total throughput (BBtu/d)       |                  |                        | 4,055 |    |      |   | 3,981 |   
|                                |                  |                        |       |    |      |  



|                                                                                        |                      |                         |    |    |         |      |    |        |   |   |    |     |  
|--------------------------------------------------------------------------------------- | -------------------- | ----------------------- | -- | -- | ------- | ---- | -- | ------ | - | - | -- | --- | -
|                                                                                        |                      |                         |    |    |         | EBIT |   
|                                                                                        |                      | Revenue                 |    |    | Expense |      |    | Impact |  
|                                                                                        |                      |                         |    |    |         |      |    |        |  
|                                                                                        |                      | Favorable/(Unfavorable) |   
|                                                                                        |                      | (In millions)           |   
|Impact of capacity obligations to former full requirements (FR)
    customers           |                      | $                       | 3  |    |         | $    |   |        |   | $ | 3  |    
|Gas not used in operations                                                              |                      |                         | (4 | )  |         |      | (5 | )      |   |   | (9 | )  
|Higher benefits and allocation of overhead and shared service
    costs from affiliates |                      |                         |   |    |         |      | (5 | )      |   |   | (5 | )  
|Higher depreciation resulting from increase in depreciable assets                       |                      |                         |   |    |         |      | (2 | )      |   |   | (2 | )  
|                                                                                        |                      |                         |    |    |         |      |    |        |  
|                                                                                        | Total impact on EBIT |                         | $  | (1 | )       |      | $  | (12    | ) |   | $  | (13 | )
|                                                                                        |                      |                         |    |    |         |      |    |        |  



Impact of capacity obligations to former FR customers.


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Gas Not Used in Operations.


Expansions.


Recontracting.


Regulatory Matters.


12



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Income Taxes


|                   |  |                      |    |   |      |   |    |  
|------------------ |  | -------------------- | -- | - | ---- | - | -- | -
|                   |  | Quarter Ended        |   
|                   |  | March 31,            |   
|                   |  |                      |   
|                   |  | 2005                 |    |   | 2004 |  
|                   |  |                      |    |   |      |  
|                   |  | (In millions, except |   
|                   |  | for rates)           |   
|Income taxes       |  | $                    | 12 |   |      | $ | 11 |  
|Effective tax rate |  |                      | 39 | % |      |   | 24 | %







Liquidity




Capital Expenditures






13



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Commitments and Contingencies




14



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CAUTIONARY STATEMENTS FOR PURPOSES OF THE SAFE
HARBOR PROVISIONS OF THE PRIVATE SECURITIES LITIGATION
REFORM ACT OF 1995








|        |                                                           
|------- | ----------------------------------------------------------
|Item 3. | Quantitative and Qualitative Disclosures About Market Risk





|        |                        
|------- | -----------------------
|Item 4. | Controls and Procedures

Material Weakness Previously Disclosed




Evaluation of Disclosure Controls and Procedures






Changes in Internal Control Over Financial Reporting






| |   |                                                                                                                             
| | - | ----------------------------------------------------------------------------------------------------------------------------
| |  | Implemented automated and manual controls for our primary
    financial system to monitor unauthorized password changes; and
|
| |  | Developed a segregation of duties matrix for our primary
    financial system that documents existing role assignments.     

15



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PART II  OTHER INFORMATION


Item 1. Legal Proceedings




Item 2. Unregistered Sales of Equity Securities and
Use of Proceeds




Item 3. Defaults Upon Senior Securities




Item 4. Submission of Matters to a Vote of Security
Holders




Item 5. Other Information




Item 6. Exhibits




|        |     |    |  |  |             |                                                                                                            
|------- | --- | -- |  |  | ----------- | -----------------------------------------------------------------------------------------------------------
|Exhibit |     |    |  |  |            
|Number  |     |    |  |  | Description
|        |     |    |  |  |            
|        | *31 | .A |  |  |             | Certification of Principal Executive Officer pursuant to
    Section 302 of the Sarbanes-Oxley Act of 2002.
|        | *31 | .B |  |  |             | Certification of Chief Financial Officer pursuant to
    Section 302 of the Sarbanes-Oxley Act of 2002.    

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|        |      |    |  |  |             |                                                                                                            
|------- | ---- | -- |  |  | ----------- | -----------------------------------------------------------------------------------------------------------
|Exhibit |      |    |  |  |            
|Number  |      |    |  |  | Description
|        |      |    |  |  |            
|        | **32 | .A |  |  |             | Certification of Principal Executive Officer pursuant to
    Section 906 of the Sarbanes-Oxley Act of 2002.
|        | **32 | .B |  |  |             | Certification of Chief Financial Officer pursuant to
    Section 906 of the Sarbanes-Oxley Act of 2002.    





| |                                                                                                                                                                                                                                                                                                                                                                                                                                                
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | We hereby undertake, pursuant to Regulation S-K,
    Item 601(b), paragraph (4)(iii), to furnish to the
    U.S. Securities and Exchange Commission, upon request, all
    constituent instruments defining the rights of holders of our
    long-term debt not filed herewith for the reason that the total
    amount of securities authorized under any of such instruments
    does not exceed 10 percent of our total consolidated assets.

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SIGNATURES






| |  |                            
| |  | ---------------------------
| |  | EL PASO NATURAL GAS COMPANY





| |                              
| | -----------------------------
| | /s/ JAMES J. CLEARY          
| |                              
| | James J. Cleary              
| | President                    
| | (Principal Executive Officer)



| |                                             
| | --------------------------------------------
| | /s/ GREG G. GRUBER                          
| |                                             
| | Greg G. Gruber                              
| | Senior Vice President,                      
| | Chief Financial Officer and Treasurer       
| | (Principal Financial and Accounting Officer)

19



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##### Table of Contents



EL PASO NATURAL GAS COMPANY


EXHIBIT INDEX




|        |      |    |  |  |             |                                                                                                            
|------- | ---- | -- |  |  | ----------- | -----------------------------------------------------------------------------------------------------------
|Exhibit |      |    |  |  |            
|Number  |      |    |  |  | Description
|        |      |    |  |  |            
|        | *31  | .A |  |  |             | Certification of Principal Executive Officer pursuant to
    Section 302 of the Sarbanes-Oxley Act of 2002.
|        | *31  | .B |  |  |             | Certification of Chief Financial Officer pursuant to
    Section 302 of the Sarbanes-Oxley Act of 2002.    
|        | **32 | .A |  |  |             | Certification of Principal Executive Officer pursuant to
    Section 906 of the Sarbanes-Oxley Act of 2002.
|        | **32 | .B |  |  |             | Certification of Chief Financial Officer pursuant to
    Section 906 of the Sarbanes-Oxley Act of 2002.