**Exhibit 23**

 

**CONSENT OF INDEPENDENT REGISTERED PUBLICACCOUNTING FIRM**

 

We consent to the incorporation by reference in Cinergy Corp.’s RegistrationStatement Nos. 33-55267, 33-55713, 33-56089, 33-56093, 33-56095, 333-51484,333-83461, 333-83467, 333-72898, 333-72900, 333-72902, 333-81770, 333-101707and 333-102515 of our report dated February 17, 2006  relating to the financial statements (whichexpresses an unqualified opinion on the Company’s consolidated financialstatements and includes an explanatory paragraph referring to the Company’s changeeffective December 31, 2005 in its accounting method for conditional assetretirement obligations; change effective January 1, 2003 in its accountingmethod for asset retirement obligations; change effective January 1, 2003in its accounting for stock based compensation; and change effective July 1,2003 in its accounting for the consolidation of variable interest entities) andmanagement’s report on the effectiveness of internal control over financialreporting appearing in this Annual Report on Form 10-K of Cinergy Corp.for the year ended December 31, 2005.

 

 
| /s/    | Deloitte & Touche LLP |   |
|--------|--------------------------------|--------|
|   | Deloitte & Touche LLP |
|   | Cincinnati, Ohio               |
|   | February 22, 2006         |

 

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**CONSENT OF INDEPENDENT REGISTERED PUBLICACCOUNTING FIRM**

 

We consent to the incorporation by reference in The Cincinnati Gas &Electric Company’s Registration Statement Nos. 333-112574 and 333-103200 of ourreport dated February 17, 2006 (which expresses an unqualified opinion onthe Company’s consolidated financial statements and includes an explanatoryparagraph referring to the Company’s change effective December 31, 2005 inits accounting method for conditional asset retirement obligations and changeeffective January 1, 2003 in its accounting method for asset retirementobligations), appearing in this Annual Report on Form 10-K of TheCincinnati Gas & Electric Company for the year ended December 31,2005.

 

 
| /s/    | Deloitte & Touche LLP |   |
|--------|--------------------------------|--------|
|   | Deloitte & Touche LLP |
|   | Cincinnati, Ohio               |
|   | February 22, 2006         |

 

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**CONSENT OF INDEPENDENT REGISTERED PUBLICACCOUNTING FIRM**

 

We consent to the incorporation by reference in PSI Energy, Inc.’sRegistration Statement Nos. 333-112552, 333-83379, 33-48612 and 33-57064 of ourreport dated February 17, 2006 (which expresses an unqualified opinion onthe Company’s consolidated financial statements and includes an explanatoryparagraph referring to the Company’s change effective December 31, 2005 inits accounting method for conditional asset retirement obligations and changeeffective January 1, 2003 in its accounting method for asset retirementobligations), appearing in this Annual Report on Form 10-K of PSI Energy, Inc.for the year ended December 31, 2005.

 

 
| /s/    | Deloitte & Touche LLP |   |
|--------|--------------------------------|--------|
|   | Deloitte & Touche LLP |
|   | Cincinnati, Ohio               |
|   | February 22, 2006         |

 

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**CONSENT OF INDEPENDENT REGISTERED PUBLICACCOUNTING FIRM**

 

We consent to the incorporation by reference in The Union Light, Heatand Power Company’s Registration Statement Nos. 333-127311, 333-119120 and33-40245 of our report dated February 17, 2006 (which expresses anunqualified opinion on the Company’s consolidated financial statements andincludes an explanatory paragraph referring to the Company’s change effective December 31,2005 in its accounting method for conditional asset retirement obligations and changeeffective January 1, 2003 in its accounting method for asset retirementobligations), appearing in this Annual Report on Form 10-K of The UnionLight, Heat and Power Company for the year ended December 31, 2005.

 

 
| /s/    | Deloitte & Touche LLP |   |
|--------|--------------------------------|--------|
|   | Deloitte & Touche LLP |
|   | Cincinnati, Ohio               |
|   | February 22, 2006         |

 

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