**Exhibit 23**

 

INDEPENDENT AUDITORS’ CONSENT

 

We consent to the incorporationby reference in Cinergy Corp.’s Registration Statement Nos. 33-55267, 33-55713,33-56089, 33-56091, 33-56093, 33-56095, 333-51484, 333-83461, 333-83467,333-72898, 333-72900, 333-72902, 333-81770, 333-101707 and 333-102515 of ourreport dated February 16, 2004 (which expresses an unqualified opinion on theCompany’s consolidated financial statements and includes an explanatoryparagraph referring to the Company’s change effective in 2002 in its method ofaccounting for goodwill; change effective January 1, 2003 in its accounting forstock based compensation; change effective January 1, 2003 in its accountingfor energy trading and derivative contracts with the adoption of EITF 02-3; changeeffective January 1, 2003 in its accounting method for asset retirementobligations; and change effective July 1, 2003 in its accounting for theconsolidation of variable interest entities), appearing in this Annual Reporton Form 10-K of Cinergy Corp. for the year ended December 31, 2003.

 

 

Deloitte & Touche LLP

Cincinnati, Ohio

February 25, 2004

 

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INDEPENDENT AUDITORS’ CONSENT

 

We consent to the incorporationby reference in PSI Energy, Inc.’s Registration Statement No. 333-103304 of ourreport dated February 16, 2004 (which expresses an unqualified opinion on theCompany’s consolidated financial statements and includes an explanatoryparagraph referring to the Company’s change effective January 1, 2003 in itsaccounting for energy trading and derivative contracts with the adoption ofEITF 02-3 and change effective January 1, 2003 in it’s accounting method forasset retirement obligations), appearing in this Annual Report on Form 10-K ofPSI Energy, Inc. for the year ended December 31, 2003.

 

 

Deloitte & Touche LLP

Cincinnati, Ohio

February 25, 2004

 

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INDEPENDENT AUDITORS’ CONSENT

 

We consent to the incorporationby reference in The Cincinnati Gas & Electric Company’s RegistrationStatement No. 333-103200 of our report dated February 16, 2004 (which expressesan unqualified opinion on the Company’s consolidated financial statements andincludes an explanatory paragraph referring to the Company’s change effectiveJanuary 1, 2003 in its accounting for energy trading and derivative contractswith the adoption of EITF 02-3 and change effective January 1, 2003 in itsaccounting method for asset retirement obligations), appearing in this AnnualReport on Form 10-K of The Cincinnati Gas & Electric Company for the yearended December 31, 2003.

 

 

Deloitte & Touche LLP

Cincinnati, Ohio

February 25, 2004

 

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INDEPENDENT AUDITORS’ CONSENT

 

We consent to the incorporationby reference in The Union Light, Heat and Power Company’s RegistrationStatement Nos. 33-40245 and 333-83381 of our report dated February 16, 2004(which expresses an unqualified opinion on the Company’s financial statementsand includes an explanatory paragraph referring to the Company’s changeeffective January 1, 2003 in its accounting method for asset retirementobligations), appearing in this Annual Report on Form 10-K of The Union Light,Heat and Power Company for the year ended December 31, 2003.

 

 

Deloitte & Touche LLP

Cincinnati, Ohio

February 25, 2004

 

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