##### 


















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 1-4101





Tennessee Gas Pipeline Company




|                                         |  |                    
|---------------------------------------- |  | -------------------
|Delaware                                 |  | 74-1056569         
|(State or Other Jurisdiction             |  | (I.R.S. Employer   
|of Incorporation or Organization)        |  | Identification No.)
|                                        
|El Paso Building                         |  |                    
|1001 Louisiana Street                    |  |                    
|Houston, Texas                           |  | 77002              
|(Address of Principal Executive Offices) |  | (Zip Code)         

(713) 420-2600


þ o


o þ






TENNESSEE GAS PIPELINE 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.










---



##### 



TENNESSEE GAS PIPELINE 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                                          |  |      | 9  | 
|        |  | Cautionary Statements for Purposes of the Safe
    Harbor Provisions of the Private Securities Litigation
    Reform Act of 1995 |  |      | 12 | 
|Item 3. |  | Quantitative and Qualitative Disclosures About Market Risk                                                                         |  |      | *  | 
|Item 4. |  | Controls and Procedures                                                                                                            |  |      | 12 | 
|        |  | PART II  Other Information                                                                                                        |  |      |    | 
|Item 1. |  | Legal Proceedings                                                                                                                  |  |      | 14 | 
|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                                                                                                                  |  |      | 14 | 
|Item 6. |  | Exhibits                                                                                                                           |  |      | 14 | 
|        |  | Signatures                                                                                                                         |  |      | 15 | 






|  |                                                                                                                                                                                               
|- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|* | 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





i



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##### 



PART I  FINANCIAL INFORMATION


Item 1. Financial Statements


TENNESSEE GAS PIPELINE COMPANY


CONDENSED CONSOLIDATED STATEMENTS OF INCOME


(In millions)


(Unaudited)


|                                       |                                          |               |     |    |      |   |     |    | 
|-------------------------------------- | ---------------------------------------- | ------------- | --- | -- | ---- | - | --- | -- | 
|                                       |                                          | Quarter Ended |    
|                                       |                                          | March 31,     |    
|                                       |                                          |               |    
|                                       |                                          | 2005          |     |    | 2004 |  
|                                       |                                          |               |     |    |      |  
|Operating revenues                     |                                          | $             | 205 |    |      | $ | 228 |   
|                                       |                                          |               |     |    |      |  
|Operating expenses                     |                                          |               |     |    |      |   |     |   
|                                       | Operation and maintenance                |               |     | 75 |      |   |     | 69 | 
|                                       | Depreciation, depletion and amortization |               |     | 40 |      |   |     | 40 | 
|                                       | Taxes, other than income taxes           |               |     | 13 |      |   |     | 12 | 
|                                       |                                          |               |     |    |      |  
|                                       |                                          |               | 128 |    |      |   | 121 |   
|                                       |                                          |               |     |    |      |  
|Operating income                       |                                          |               | 77  |    |      |   | 107 |   
|Earnings from unconsolidated affiliate |                                          |               | 3   |    |      |   | 3   |   
|Other income, net                      |                                          |               | 1   |    |      |   | 1   |   
|Interest and debt expense              |                                          |               | (32 | )  |      |   | (31 | ) 
|Affiliated interest income, net        |                                          |               | 3   |    |      |   | 2   |   
|                                       |                                          |               |     |    |      |  
|Income before income taxes             |                                          |               | 52  |    |      |   | 82  |   
|Income taxes                           |                                          |               | 20  |    |      |   | 33  |   
|                                       |                                          |               |     |    |      |  
|Net income                             |                                          | $             | 32  |    |      | $ | 49  |   
|                                       |                                          |               |     |    |      |  



1



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##### 



TENNESSEE GAS PIPELINE COMPANY


CONDENSED CONSOLIDATED BALANCE SHEETS


(In millions, except share amounts)


(Unaudited)


|                                       |                                                                                                    |                                                   |                                            |       |              |       |       |       |     |       | 
|-------------------------------------- | -------------------------------------------------------------------------------------------------- | ------------------------------------------------- | ------------------------------------------ | ----- | ------------ | ----- | ----- | ----- | --- | ----- | 
|                                       |                                                                                                    | March 31,                                         |                                            |       | December 31, |      
|                                       |                                                                                                    | 2005                                              |                                            |       | 2004         |      
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|ASSETS                                
|Current assets                         |                                                                                                    |                                                   |                                            |       |              |       |       |      
|                                       | Cash and cash equivalents                                                                          |                                                   | $                                          |      |              |       | $     |      |    
|                                       | Accounts and notes receivable                                                                      |                                                   |                                            |       |              |       |       |       |    
|                                       |                                                                                                    | Customer, net of allowance of $3 in 2005 and 2004 |                                            |       | 108          |       |       |       | 103 |      
|                                       |                                                                                                    | Affiliates                                        |                                            |       | 21           |       |       |       | 16  |      
|                                       |                                                                                                    | Other                                             |                                            |       | 11           |       |       |       | 38  |      
|                                       | Materials and supplies                                                                             |                                                   |                                            | 23    |              |       |       | 23    |    
|                                       | Deferred income taxes                                                                              |                                                   |                                            | 32    |              |       |       | 34    |    
|                                       | Other                                                                                              |                                                   |                                            | 11    |              |       |       | 14    |    
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                       |                                                                                                    |                                                   | Total current assets                       |       |              | 206   |       |       |     | 228   | 
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|Property, plant and equipment, at cost |                                                                                                    |                                                   | 3,184                                      |       |              |       | 3,180 |      
|                                       | Less accumulated depreciation, depletion and amortization                                          |                                                   |                                            | 449   |              |       |       | 440   |    
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                       |                                                                                                    |                                                   | 2,735                                      |       |              |       | 2,740 |      
|                                       | Additional acquisition cost assigned to utility plant, net                                         |                                                   |                                            | 2,149 |              |       |       | 2,159 |    
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                       |                                                                                                    |                                                   | Total property, plant and equipment, net   |       |              | 4,884 |       |       |     | 4,899 | 
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|Other assets                           |                                                                                                    |                                                   |                                            |       |              |       |       |      
|                                       | Notes receivable from affiliates                                                                   |                                                   |                                            | 967   |              |       |       | 930   |    
|                                       | Investment in unconsolidated affiliate                                                             |                                                   |                                            | 154   |              |       |       | 151   |    
|                                       | Other                                                                                              |                                                   |                                            | 39    |              |       |       | 38    |    
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                       |                                                                                                    |                                                   | 1,160                                      |       |              |       | 1,119 |      
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                       |                                                                                                    |                                                   | Total assets                               |       | $            | 6,250 |       |       | $   | 6,246 | 
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|LIABILITIES AND STOCKHOLDERS EQUITY  
|                                      
|Current liabilities                    |                                                                                                    |                                                   |                                            |       |              |       |       |      
|                                       | Accounts payable                                                                                   |                                                   |                                            |       |              |       |       |       |    
|                                       |                                                                                                    | Trade                                             |                                            | $     | 39           |       |       | $     | 73  |      
|                                       |                                                                                                    | Affiliates                                        |                                            |       | 6            |       |       |       | 27  |      
|                                       |                                                                                                    | Other                                             |                                            |       | 14           |       |       |       | 15  |      
|                                       | Taxes payable                                                                                      |                                                   |                                            | 82    |              |       |       | 79    |    
|                                       | Accrued interest                                                                                   |                                                   |                                            | 44    |              |       |       | 25    |    
|                                       | Contractual deposits                                                                               |                                                   |                                            | 17    |              |       |       | 20    |    
|                                       | Other                                                                                              |                                                   |                                            | 30    |              |       |       | 25    |    
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                       |                                                                                                    |                                                   | Total current liabilities                  |       |              | 232   |       |       |     | 264   | 
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|Long-term debt                         |                                                                                                    |                                                   | 1,598                                      |       |              |       | 1,598 |      
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|Other liabilities                      |                                                                                                    |                                                   |                                            |       |              |       |       |      
|                                       | Deferred income taxes                                                                              |                                                   |                                            | 1,235 |              |       |       | 1,228 |    
|                                       | Other                                                                                              |                                                   |                                            | 206   |              |       |       | 209   |    
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                       |                                                                                                    |                                                   | 1,441                                      |       |              |       | 1,437 |      
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                      
|Commitments and contingencies          |                                                                                                    |                                                   |                                            |       |              |       |       |      
|                                      
|Stockholders equity                   |                                                                                                    |                                                   |                                            |       |              |       |       |      
|                                       | Common stock, par value $5 per share; 300 shares
    authorized; 208 shares issued and outstanding |                                                   |                                            |      |              |       |       |      |    
|                                       | Additional paid-in capital                                                                         |                                                   |                                            | 2,206 |              |       |       | 2,206 |    
|                                       | Retained earnings                                                                                  |                                                   |                                            | 773   |              |       |       | 741   |    
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                       |                                                                                                    |                                                   | Total stockholders equity                 |       |              | 2,979 |       |       |     | 2,947 | 
|                                       |                                                                                                    |                                                   |                                            |       |              |      
|                                       |                                                                                                    |                                                   | Total liabilities and stockholders equity |       | $            | 6,250 |       |       | $   | 6,246 | 
|                                       |                                                                                                    |                                                   |                                            |       |              |      



2



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##### 



TENNESSEE GAS PIPELINE COMPANY


CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS


(In millions)


(Unaudited)


|                                        |                                                                               |                                                                             |                                           |     |      |     |   |      |    |      |  
|--------------------------------------- | ----------------------------------------------------------------------------- | --------------------------------------------------------------------------- | ----------------------------------------- | --- | ---- | --- | - | ---- | -- | ---- | -
|                                        |                                                                               | Quarter Ended                                                               |                                          
|                                        |                                                                               | March 31,                                                                   |                                          
|                                        |                                                                               |                                                                             |                                          
|                                        |                                                                               | 2005                                                                        |                                           |     | 2004 |    
|                                        |                                                                               |                                                                             |                                           |     |      |    
|Cash flows from operating activities    |                                                                               |                                                                             |                                           |     |      |     |   |     
|                                        | Net income                                                                    |                                                                             | $                                         | 32  |      |     | $ | 49   |   
|                                        | Adjustments to reconcile net income to net cash from operating
    activities |                                                                             |                                           |     |      |     |   |      |   
|                                        |                                                                               | Depreciation, depletion and amortization                                    |                                           |     | 40   |     |   |      | 40 |     
|                                        |                                                                               | Deferred income taxes                                                       |                                           |     | 9    |     |   |      | 12 |     
|                                        |                                                                               | Earnings from unconsolidated affiliate, adjusted for cash
    distributions |                                           |     | (3   | )   |   |      | (3 | )   
|                                        |                                                                               | Asset and liability changes                                                 |                                           |     | (5   | )   |   |      | 18 |     
|                                        |                                                                               |                                                                             |                                           |     |      |    
|                                        |                                                                               |                                                                             | Net cash provided by operating activities |     |      | 73  |   |      |    | 116  |  
|                                        |                                                                               |                                                                             |                                           |     |      |    
|Cash flows from investing activities    |                                                                               |                                                                             |                                           |     |      |     |   |     
|                                        | Additions to property, plant and equipment                                    |                                                                             |                                           | (36 | )    |     |   | (9   | ) 
|                                        | Net change in affiliate advances                                              |                                                                             |                                           | (37 | )    |     |   | (107 | ) 
|                                        |                                                                               |                                                                             |                                           |     |      |    
|                                        |                                                                               |                                                                             | Net cash used in investing activities     |     |      | (73 | ) |      |    | (116 | )
|                                        |                                                                               |                                                                             |                                           |     |      |    
|Net change in cash and cash equivalents |                                                                               |                                                                             |                                          |     |      |     |  |     
|Cash and cash equivalents               |                                                                               |                                                                             |                                           |     |      |     |   |     
|                                        | Beginning of period                                                           |                                                                             |                                           |    |      |     |   |     |   
|                                        |                                                                               |                                                                             |                                           |     |      |    
|                                        | End of period                                                                 |                                                                             | $                                         |    |      |     | $ |     |   
|                                        |                                                                               |                                                                             |                                           |     |      |    



3



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##### 



TENNESSEE GAS PIPELINE 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




3. Commitments and Contingencies


Legal Proceedings


Grynberg.


4



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##### 



Qui Tam


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






Environmental Matters




|                                    |  |   |    |  
|----------------------------------- |  | - | -- | -
|Balance at January 1, 2005          |  | $ | 42 |  
|Payments for remediation activities |  |   | (1 | )
|                                    |  |   |   
|Balance at March 31, 2005           |  | $ | 41 |  
|                                    |  |   |   



Polychlorinated Biphenyls (PCB) Cost Recoveries.


5



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##### 





Kentucky PCB Project.


CERCLA Matters.




Rates and Regulatory Matters


Accounting for Pipeline Integrity Costs.


6



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##### 



Selective Discounting Notice of Inquiry.




Guarantees




4. Investment in Unconsolidated Affiliate and
Transactions with Affiliates




| |                                       
| | --------------------------------------
| | Investment in Unconsolidated Affiliate



|                        |                                                  |               |   |   |      |  |   |   | 
|----------------------- | ------------------------------------------------ | ------------- | - | - | ---- |  | - | - | 
|                        |                                                  | 2005          |   |   | 2004 | 
|                        |                                                  |               |   |   |      | 
|                        |                                                  | (In millions) |  
|Operating results data: |                                                  |               |   |   |      |  |   |  
|                        | Operating revenues                               |               | $ | 4 |      |  | $ | 4 | 
|                        | Operating expenses                               |               |   | 2 |      |  |   | 2 | 
|                        | Income from continuing operations and net income |               |   | 3 |      |  |   | 3 | 

Transactions with Affiliates


Cash Management Program.


Taxes.


7



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##### 



Other Affiliate Balances.


|                              |  |               |    |  |              |   |    | 
|----------------------------- |  | ------------- | -- |  | ------------ | - | -- | 
|                              |  | March 31,     |    |  | December 31, |  
|                              |  | 2005          |    |  | 2004         |  
|                              |  |               |    |  |              |  
|                              |  | (In millions) |   
|Accounts receivable           |  | $             | 21 |  |              | $ | 16 | 
|Other current assets          |  |               | 2  |  |              |   | 2  | 
|Non-current note receivable   |  |               | 2  |  |              |   | 2  | 
|Accounts payable              |  |               | 6  |  |              |   | 27 | 
|Contractual deposits          |  |               | 7  |  |              |   | 7  | 
|Other non-current liabilities |  |               | 1  |  |              |   | 1  | 

Affiliate Revenues and Expenses.


|                                                           |  |               |    |  |      |   |    | 
|---------------------------------------------------------- |  | ------------- | -- |  | ---- | - | -- | 
|                                                           |  | 2005          |    |  | 2004 |  
|                                                           |  |               |    |  |      |  
|                                                           |  | (In millions) |   
|Revenues from affiliates                                   |  | $             | 5  |  |      | $ | 5  | 
|Operations and maintenance expenses from affiliates        |  |               | 13 |  |      |   | 12 | 
|Reimbursements of operating expenses charged to affiliates |  |               | 19 |  |      |   | 16 | 

8



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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                     |                  | $                    | 205   |    |      | $ | 228   |    
|Operating expenses                     |                  |                      | (128  | )  |      |   | (121  | )  
|                                       |                  |                      |       |    |      |  
|                                       | Operating income |                      |       | 77 |      |   |       | 107 | 
|                                       |                  |                      |       |    |      |  
|Earnings from unconsolidated affiliate |                  |                      | 3     |    |      |   | 3     |    
|Other income, net                      |                  |                      | 1     |    |      |   | 1     |    
|                                       |                  |                      |       |    |      |  
|                                       | Other            |                      |       | 4  |      |   |       | 4   | 
|                                       |                  |                      |       |    |      |  
|                                       | EBIT             |                      |       | 81 |      |   |       | 111 | 
|Interest and debt expense              |                  |                      | (32   | )  |      |   | (31   | )  
|Affiliated interest income, net        |                  |                      | 3     |    |      |   | 2     |    
|Income taxes                           |                  |                      | (20   | )  |      |   | (33   | )  
|                                       |                  |                      |       |    |      |  
|                                       | Net income       |                      | $     | 32 |      |   | $     | 49  | 
|                                       |                  |                      |       |    |      |  
|Throughput volumes (BBtu/d)            |                  |                      | 5,026 |    |      |   | 5,385 |    
|                                       |                  |                      |       |    |      |  

9



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##### 





|                                                                                            |                      |                         |     |     |         |      |    |        |   |   |     |     |  
|------------------------------------------------------------------------------------------- | -------------------- | ----------------------- | --- | --- | ------- | ---- | -- | ------ | - | - | --- | --- | -
|                                                                                            |                      |                         |     |     |         | EBIT |   
|                                                                                            |                      | Revenue                 |     |     | Expense |      |    | Impact |  
|                                                                                            |                      |                         |     |     |         |      |    |        |  
|                                                                                            |                      | Favorable/(Unfavorable) |    
|                                                                                            |                      | (In millions)           |    
|Resolution in 2004 of measurement dispute at a processing plant
    serving our system      |                      | $                       | (10 | )   |         | $    |   |        |   | $ | (10 | )  
|Gas not used in operations and other natural gas sales                                      |                      |                         | (3  | )   |         |      | (2 | )      |   |   | (5  | )  
|Completion of regulatory asset collection and regulatory
    liability amortization in 2004 |                      |                         | (2  | )   |         |      |   |        |   |   | (2  | )  
|Higher benefits and allocation of overhead and shared service
    costs                     |                      |                         |    |     |         |      | (7 | )      |   |   | (7  | )  
|Accruals for employee severance costs in 2004                                               |                      |                         |    |     |         |      | 3  |        |   |   | 3   |    
|Other                                                                                       |                      |                         | (8  | )   |         |      | (1 | )      |   |   | (9  | )  
|                                                                                            |                      |                         |     |     |         |      |    |        |  
|                                                                                            | Total impact on EBIT |                         | $   | (23 | )       |      | $  | (7     | ) |   | $   | (30 | )
|                                                                                            |                      |                         |     |     |         |      |    |        |  



Gas Not Used in Operations and Other Natural Gas Sales.


Regulatory Matters.


Income Taxes


|                   |  |                   |    |   |      |   |    |  
|------------------ |  | ----------------- | -- | - | ---- | - | -- | -
|                   |  | Quarter Ended     |   
|                   |  | March 31,         |   
|                   |  |                   |   
|                   |  | 2005              |    |   | 2004 |  
|                   |  |                   |    |   |      |  
|                   |  | (In millions,     |   
|                   |  | except for rates) |   
|Income taxes       |  | $                 | 20 |   |      | $ | 33 |  
|Effective tax rate |  |                   | 38 | % |      |   | 40 | %



Liquidity




10



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##### 





Capital Expenditures




Commitments and Contingencies




11



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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 Weaknesses 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;

12



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##### 





| |   |                                                                                                                                
| | - | -------------------------------------------------------------------------------------------------------------------------------
| |  | Developed a segregation of duties matrix for our primary
    financial system that documents existing role
    assignments; and
|
| |  | Implemented an accounting policy that requires a higher level of
    review of non-routine transactions.                       



13



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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.    
|        | **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.

14



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##### 



SIGNATURES






| |                               
| | ------------------------------
| | TENNESSEE GAS PIPELINE COMPANY



| |                              
| | -----------------------------
| | /s/ Stephen C. Beasley       
| |                              
| | Stephen C. Beasley           
| | President                    
| | (Principal Executive Officer)



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

15



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##### 



TENNESSEE GAS PIPELINE 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.