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| SOUTHERN NATURAL GAS COMPANY                                                                                  |
|---------------------------------------------------------------------------------------------------------------|
| COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES                                                             |
|  (IN MILLIONS, EXCEPT FOR RATIO)                                                                         |
|                                                                                                          |
|                                                                                                          |   | FOR THREE MONTHS ENDEDMARCH 31, |
|                                                                                                          |   | 2011 |   |   | 2010 |   |
|                                                                                                          |   |   |   |   |   |   |
| Earnings                                                                                                      |   |   |   |   |   |   |
|     Income from continuing operations                                                     |   | $ | 78 |   |   | $ | 76 |   |
|     Income from equity investee                                                           |   |   | (4 | ) |   |   | (4 | ) |
|        Income from continuing operationsbefore income from equity investee |   | $ | 74 |   |   | $ | 72 |   |
|                                                                                                          |   |   |   |   |   |   |   |   |
|     Fixed charges                                                                         |   |   | 17 |   |   |   | 16 |   |
|     Distributed income of equity investee                                                 |   |   | 1 |   |   |   | 3 |   |
|     Allowance for funds used during construction                                          |   |   | (1 | ) |   |   | - |   |
|        Totals earnings available for fixed charges                         |   | $ | 91 |   |   | $ | 91 |   |
|                                                                                                          |   |   |   |   |   |   |   |   |
| Fixed charges                                                                                                 |   |   |   |   |   |   |   |   |
|     Interest and debt expense                                                             |   | $ | 17 |   |   | $ | 16 |   |
|        Total fixed charges                                                 |   | $ | 17 |   |   | $ | 16 |   |
|                                                                                                          |   |   |   |   |   |   |   |   |
| Ratio of earnings to fixed charges                                                                            |   |   | 5.4 |   |   |   | 5.7 |   |

|                                                                      |                                                                                                                                                  |   |   |   |   |   |   |   |
|---------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|--------|--------|--------|
| For purposes of computing these ratios, earnings means net income before: |                                                                                                                                                  |
|                                                                      |                                                                                                                                                  |
|                                                                      | - income from equity investees, adjusted to reflect actual distribution from equity investments; and                                                  |
|                                                                      | - fixed charges;                                                                                                                                      |
| less                                                                      |                                                                                                                                                  |
|                                                                      | - allowance for funds used during construction.                                                                                                       |   |
|                                                                      |                                                                                                                                                  |
| Fixed charges means the sum of the following:                             |                                                                                                                                                  |
|                                                                      |                                                                                                                                                  |
|                                                                      | - interest costs;                                                                                                                                     |   |
|                                                                      | - amortization of debt costs; and                                                                                                                     |
|                                                                      | - that portion of rental expense which we believe represents an interest factor which was not material for the quarter ended March 31, 2011 and 2010. |

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