----

**UNITED      STATES SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C.      20549**

**Form 10-Q**

**(Mark      One)**

| R            | **QUARTERLY                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT                OF 1934**                                                                                                           |
|--------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|         |                                                                                                                                                                                                                                     |
|         | **For                the quarterly period ended September 30, 2007**                                                                                                                                                                     |
|         |                                                                                                                                                                                                                                     |
|         | **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 1-4874**

**Tennessee      Gas Pipeline Company**

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

**Telephone      Number: (713) 420-2600**

| Large                accelerated filer o | Accelerated                filer o | Non-accelerated                filer 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        |
| Item  3.                                                                             | Quantitative                and Qualitative Disclosures                About Market Risk                                  |   | *        |
| Item  4T.                                                                            | Controls                and Procedures                                                                                    |   | 12       |
|                                                                                           |                                                                                                                      |   |     |
|                                                                                           | PART                II — Other Information                                                                     |   |     |
| Item  1.                                                                             | Legal                Proceedings                                                                                          |   | 13       |
| Item  1A.                                                                            | Risk                Factors                                                                                               |   | 13       |
| 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                                                                                          |   | 13       |
| Item  6.                                                                             | Exhibits                                                                                                                  |   | 13       |
|                                                                                           | Signatures                                                                                                                |   | 14       |
| Certification              of Principal Executive Officer              Pursuant to Section 302 |                                                                                                                      |   |
| Certification              of Principal Financial Officer              Pursuant to Section 302 |                                                                                                                      |   |
| Certification              of Principal Executive Officer              Pursuant to Section 906 |                                                                                                                      |   |
| Certification              of Principal Financial Officer              Pursuant to Section 906 |                                                                                                                      |   |

| *                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                  Bcf | = per                day=                billion                cubic feet | BBtu = billion                British thermal units |
|---------------------------------------------------------------|---------------------------------------------------------------------------------|---------------------------------------------------------------|

| When                we refer                to cubic feet measurements, all measurements are at a pressure of                14.73 pounds per square inch. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

| When                we refer                to “us”, “we”, “our”, or “ours”, we are describing Tennessee Gas Pipeline                Company and/or our subsidiaries. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**PART      I — FINANCIAL INFORMATION**

**Item 1.  Financial      Statements**

**TENNESSEE      GAS PIPELINE COMPANY**

**CONDENSED      CONSOLIDATED STATEMENTS OF INCOME**

**(In      millions)**

**(Unaudited)**

|                                                                 |   | **Quarter                Ended****September 30,** |    |   | **Nine                Months Ended****September 30,** |   |
|----------------------------------------------------------------------|--------|--------------------------------------------------------|---------|--------|------------------------------------------------------------|--------|
|                                                                 |   | **2007**                                               |    |   | **2006**                                                   |   |   | **2007** |   |   | **2006** |   |
| Operating                revenues                                    |   | $                                                      | 193     |   |                                                       | $      | 182 |   |   | $ | 639 |   |   | $ | 606 |   |
| Operating                expenses                                    |   |                                                   |    |   |                                                       |   |   |   |   |   |   |   |   |   |   |   |
|    Operation                and maintenance           |   |                                                   | 91      |   |                                                       |   | 87 |   |   |   | 243 |   |   |   | 238 |   |
|    Depreciation                and amortization       |   |                                                   | 42      |   |                                                       |   | 41 |   |   |   | 126 |   |   |   | 123 |   |
|    Gain                on sale of asset               |   |                                                   | — |   |                                                       |   | — |   |   |   | (7 | ) |   |   | — |   |
|    Taxes,                other than income taxes      |   |                                                   | 13      |   |                                                       |   | 14 |   |   |   | 44 |   |   |   | 42 |   |
|                                                                 |   |                                                   | 146     |   |                                                       |   | 142 |   |   |   | 406 |   |   |   | 403 |   |
| Operating                income                                      |   |                                                   | 47      |   |                                                       |   | 40 |   |   |   | 233 |   |   |   | 203 |   |
| Earnings                from                unconsolidated affiliate |   |                                                   | 3       |   |                                                       |   | 4 |   |   |   | 11 |   |   |   | 10 |   |
| Other                income,                net                      |   |                                                   | 6       |   |                                                       |   | 3 |   |   |   | 15 |   |   |   | 9 |   |
| Interest                and                debt expense              |   |                                                   | (32     | )      |                                                       |   | (32 | ) |   |   | (97 | ) |   |   | (97 | ) |
| Affiliated                interest income, net                       |   |                                                   | 12      |   |                                                       |   | 13 |   |   |   | 34 |   |   |   | 34 |   |
| Income                before                income taxes             |   |                                                   | 36      |   |                                                       |   | 28 |   |   |   | 196 |   |   |   | 159 |   |
| Income                taxes                                          |   |                                                   | 14      |   |                                                       |   | 11 |   |   |   | 76 |   |   |   | 61 |   |
| Net                income                                            |   | $                                                      | 22      |   |                                                       | $      | 17 |   |   | $ | 120 |   |   | $ | 98 |   |

----

**TENNESSEE      GAS PIPELINE COMPANY**

**CONDENSED      CONSOLIDATED BALANCE SHEETS**

**(In millions,      except share amounts)**

**(Unaudited)**

|                                                                                                                                                                                                                                                                                                                                                                                                  |   | **September                30,****2007** |    |   | **December 31,****2006** |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------|---------|--------|-------------------------------|--------|
| ASSETS                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Current                assets                                                                                                                                                                                                                                                                                                                                                                         |   |                                     |    |   |                          |   |
| Cash                and cash                equivalents                                                                                                                                                                                                                                                                                                                                               |   | $                                        | — |   |                          | $      | — |   |
| Accounts                and                notes receivable                                                                                                                                                                                                                                                                                                                                           |   |                                     |    |   |                          |   |   |   |
| Customer                                                                                                      |   |                                     | 23      |   |                          |   | 21 |   |
| Affiliates                                                                                                                             |   |                                     | 44      |   |                          |   | 70 |   |
| Other                                                                 |   |                                     | 54      |   |                          |   | 43 |   |
| Materials                and                Supplies                                                                                                                                                                                                                                                                                                                                                  |   |                                     | 32      |   |                          |   | 28 |   |
| Deferred                income taxes                                                                                                                                                                                                                                                                                                                                                                  |   |                                     | 32      |   |                          |   | 117 |   |
| Assets                held                for sale                                                                                                    |   |                                     | — |   |                          |   | 28 |   |
| Other                                                                                               |   |                                     | 9       |   |                          |   | 7 |   |
|        Total                current assets                                                                                                                                                                                                                                                                                                                         |   |                                     | 194     |   |                          |   | 314 |   |
| Property,                plant and equipment, at cost                                                                                                                                                                                                                                                                                                                                                 |   |                                     | 3,976   |   |                          |   | 3,707 |   |
| Less                accumulated depreciation and amortization                                                                                                                                                                                                                                                                                                                                         |   |                                     | 704     |   |                          |   | 606 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                     | 3,272   |   |                          |   | 3,101 |   |
| Additional                acquisition cost assigned to utility plant, net                                                                                                                                                                                                                                                                                                                             |   |                                     | 2,049   |   |                          |   | 2,079 |   |
|        Total                property, plant and equipment, net                                                                                                                                                                                                                                                                                                     |   |                                     | 5,321   |   |                          |   | 5,180 |   |
| Other                assets                                                                                                                                                                                                                                                                                                                                                                           |   |                                     |    |   |                          |   |   |   |
| Notes                receivable from affiliates                                                                                                                                                                                                                                                                                                                                                       |   |                                     | 1,079   |   |                          |   | 1,073 |   |
| Investment                in                unconsolidated affiliate                                                                                                                                                                                                                                                                                                                                  |   |                                     | 82      |   |                          |   | 98 |   |
| Other                                                                                                                                                                                                                                                                                                                                                                                            |   |                                     | 55      |   |                          |   | 37 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                     | 1,216   |   |                          |   | 1,208 |   |
|        Total                assets                                                                                                                                                                                                                                                                                                                                 |   | $                                        | 6,731   |   |                          | $      | 6,702 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                     |    |   |                          |   |   |   |
| LIABILITIES                AND STOCKHOLDER’S EQUITY                                                                                                                                                                                                                                                                                                                                             |   |
| Current                liabilities                                                                                                                                                                                                                                                                                                                                                                    |   |                                     |    |   |                          |   |   |   |
| Accounts                payable                                                                                                                                                                                                                                                                                                                                                                       |   |                                     |    |   |                          |   |   |   |
| Trade                                                                                                                                                                                                                                                                                                                                                                                            |   | $                                        | 58      |   |                          | $      | 90 |   |
| Affiliates                                                                                                                                                                                                                                                                                                                                                                                            |   |                                     | 26      |   |                          |   | 26 |   |
| Other                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                     | 57      |   |                          |   | 44 |   |
| Current                maturities of long-term debt                                                                                                                                                                                                                                                                                                                                                   |   |                                     | — |   |                          |   | 300 |   |
| Taxes                payable                                                                                                                                                                                                                                                                                                                                                                     |   |                                     | 98      |   |                          |   | 78 |   |
| Asset                retirement obligations                                                                                                                                                                                                                                                                                                                                                      |   |                                     | 22      |   |                          |   | 33 |   |
| Accrued                interest                                                                                                                                                                                                                                                                                                                                                             |   |                                     | 44      |   |                          |   | 24 |   |
| Contractual                deposits                                                                                                                                                                                                                                                                                                                                                                   |   |                                     | 31      |   |                          |   | 28 |   |
| Other                                                                                                                                                                                                                                                                                                                                                                        |   |                                     | 11      |   |                          |   | 12 |   |
|        Total                current liabilities                                                                                                                                                                                                                                                                                                               |   |                                     | 347     |   |                          |   | 635 |   |
| Long-term                debt, less current maturities                                                                                                                                                                                                                                                                                                                                                |   |                                     | 1,603   |   |                          |   | 1,302 |   |
| Other                liabilities                                                                                                                                                                                                                                                                                                                                                                      |   |                                     |    |   |                          |   |   |   |
| Deferred                income taxes                                                                                                                                                                                                                                                                                                                                                             |   |                                     | 1,291   |   |                          |   | 1,407 |   |
| Other                                                                                                                                                                                                                                                                                                                                                                                            |   |                                     | 230     |   |                          |   | 201 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                     | 1,521   |   |                          |   | 1,608 |   |
| Commitments                and contingencies (Note 5)                                                                                                                                                                                                                                                                                                                                                 |   |                                     |    |   |                          |   |   |   |
| Stockholder’s                equity                                                                                                                                                                                                                                                                                                                                                             |   |                                     |    |   |                          |   |   |   |
| Common                stock,                par value $5 per share; 300 shares authorized; 208 shares                issued and outstanding                                                                                                                                                                                                                                            |   |                                     | — |   |                          |   | — |   |
| Additional                paid-in capital                                                                                                                                                                                                                                                                                                                                                        |   |                                     | 2,208   |   |                          |   | 2,207 |   |
| Retained                earnings                                                                                                                                                                                                                                                                                                                                                            |   |                                     | 1,052   |   |                          |   | 947 |   |
| Accumulated                other comprehensive                income                                                                                                                                                                       |   |                                     | — |   |                          |   | 3 |   |
|        Total                stockholder’s equity                                                                                                                                                                                                                                                                                                        |   |                                     | 3,260   |   |                          |   | 3,157 |   |
|        Total                liabilities and stockholder’s equity                                                                                                                                                                                                                                                                                   |   | $                                        | 6,731   |   |                          | $      | 6,702 |   |

----

**TENNESSEE      GAS PIPELINE COMPANY**

**CONDENSED      CONSOLIDATED STATEMENTS OF CASH FLOWS**

**(In millions)**

**(Unaudited)**

|                                                                                                                                                                                                                                                                                                |   | ** Nine                Months Ended****September 30,** |    |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------|---------|
|                                                                                                                                                                                                                                                                                                |   | **2007**                                                         |    |   | **2006** |   |
| Cash                flows                from operating activities                                                                                                                                                                                                                                  |   |                                                             |    |   |   |   |
| Net                income                                                                                                                                                                                                                                                                           |   | $                                                                | 120     |   |   | $ | 98 |   |
| Adjustments                to reconcile net income to net cash from operating                activities                                                                                                                                                                                             |   |                                                             |    |   |   |   |   |   |
|  Depreciation                and amortization                                                                                                                                                                                                                                        |   |                                                             | 126     |   |   |   | 123 |   |
|  Earnings                from unconsolidated affiliate, adjusted for cash                distributions                                                                                                                                                                                         |   |                                                             | 16      |   |   |   | 7 |   |
|  Gain                on sale of                asset                                                                                                                                                                                                                                 |   |                                                             | (7      | ) |   |   | — |   |
|  Deferred                income                taxes                                                                 |   |                                                             | 51      |   |   |   | 28 |   |
|  Other                non-cash income                items                                                                               |   |                                                             | (8      | ) |   |   | (4 | ) |
|         Asset                and liability                changes                                |   |                                                             | (73     | ) |   |   | 74 |   |
| Net                cash                provided by operating                activities                                    |   |                                                             | 225     |   |   |   | 326 |   |
|                                                                                                                                                                                                                                                                                                |   |                                                             |    |   |   |   |   |   |
| Cash                flows                from investing activities                                                                                                                                                                                                                                  |   |                                                             |    |   |   |   |   |   |
| Additions                to                property, plant and                equipment                                                                                                                                                                     |   |                                                             | (257    | ) |   |   | (275 | ) |
| Proceeds                from                the sale of                asset                                                                                                                         |   |                                                             | 35      |   |   |   | — |   |
| Net                change in                notes receivable from                affiliates                                                                                                                                                  |   |                                                             | (6      | ) |   |   | (59 | ) |
| Other                                                                                       |   |                                                             | 3       |   |   |   | 8 |   |
| Net                cash used                in investing                activities                                             |   |                                                             | (225    | ) |   |   | (326 | ) |
|                                                                                                                                                                                                                                                                                                |   |                                                             |    |   |   |   |   |   |
| Net                change in                cash and cash equivalents                                                                                                                                                                                                                               |   |                                                             | — |   |   |   | — |   |
| Cash                and cash                equivalents                                                                                                                                                                                                                                             |   |                                                             |    |   |   |   |   |   |
| Beginning                of                period                                                                                                  |   |                                                             | — |   |   |   | — |   |
| End                of                period                                                                                                                                                                                                                 |   | $                                                                | — |   |   | $ | — |   |

----

**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*

*Accounting      for      Uncertainty in Income Taxes.*
*Accounting for Uncertainty in Income Taxes *
*. *
*Accounting for Income Taxes,*

**2.      Divestitures**

**3. Income      Taxes**

----

**4. Credit      Facilities**

**5. Commitments      and Contingencies**

**  **
*Legal      Proceedings*

*Gas      Measurement      Cases.*
* re: Natural Gas Royalties Qui Tam      Litigation, *

* Will Price, et      al. v. Gas Pipelines and Their Predecessors, et al., *

** **
** **
*Environmental      Matters*

----

| Balance                at                January 1, 2007     |   | $      | 15 |   |
|-------------------------------------------------------------------|--------|--------|----|--------|
| Adjustments                for remediation activities             |   |   | (1 | )      |
| Payments                for                remediation activities |   |   | (3 | )      |
| Balance                at                September 30, 2007       |   | $      | 11 |   |

*Polychlorinated      Biphenyls (PCB) Cost Recoveries.*

*Comprehensive      Environmental Response, Compensation and Liability Act      (CERCLA) Matters.*

----

*  Regulatory      Matter*

*Notice      of      Inquiry on Pipeline Fuel Retention Policies.*

**6. Retirement      Benefits**

*Employers’ Accounting      for Defined Benefit Pension and Other Postretirement Plans – an amendment of      FASB Statements No. 87, 88, 106, and 132(R), *
*Employers’ Accounting for Postretirement Benefits Other Than      Pensions*
*,*

**7. Investment      in Unconsolidated Affiliate and Transactions with      Affiliates**

*  Investment      in Unconsolidated Affiliate*

|                                                                              |   | **Quarter                Ended****September 30,** |   |   | **Nine                Months Ended****September                30,** |   |
|-----------------------------------------------------------------------------------|--------|--------------------------------------------------------|--------|--------|----------------------------------------------------------------------|--------|
|                                                                              |   | **2007**                                               |   |   | **2006**                                                             |   |   | **2007** |   |   | **2006** |   |
|                                                                              |   | **(In                millions)**                       |   |
| Operating                results data:                                            |   |                                                   |   |   |                                                                 |   |   |   |   |   |   |   |
|    Operating                revenues                               |   | $                                                      | 5      |   |                                                                 | $      | 4 |   |   | $ | 15 |   |   | $ | 13 |   |
|    Operating                expenses                               |   |                                                   | 1      |   |                                                                 |   | 1 |   |   |   | 5 |   |   |   | 5 |   |
|    Income                from continuing operations and net income |   |                                                   | 3      |   |                                                                 |   | 4 |   |   |   | 11 |   |   |   | 10 |   |

*  Transactions      with Affiliates*

*     Cash      Management Program.*

----

*     Other      *
*Notes Receivable*

*Accounts      Receivable Sales Program*
*. *

*Taxes.*

* *
* *
*Other      Affiliate Balances.*

*    *
*Affiliate      Revenues and Expenses*
*. *

|                                                                             |   | **Quarter                Ended****September                30,** |   |   | **Nine                Months Ended****September                30,** |   |
|----------------------------------------------------------------------------------|--------|------------------------------------------------------------------|--------|--------|----------------------------------------------------------------------|--------|
|                                                                             |   | **2007**                                                         |   |   | **2006**                                                             |   |   | **2007** |   |   | **2006** |   |
|                                                                             |   | **(In                millions)**                                 |   |
| Revenues                from                affiliates                           |   | $                                                                | 6      |   |                                                                 | $      | 6 |   |   | $ | 16 |   |   | $ | 17 |   |
| Operation                and                maintenance expenses from affiliates |   |                                                             | 16     |   |                                                                 |   | 13 |   |   |   | 45 |   |   |   | 44 |   |
| Reimbursements                of operating expenses charged to affiliates        |   |                                                             | 11     |   |                                                                 |   | 18 |   |   |   | 34 |   |   |   | 58 |   |

----

**Item 2. Management’sDiscussion      and Analysis of Financial Condition and**
**Results of      Operations**

**Results      of      Operations**

|                                                                 |   | **2007**                                                           |   |   | **2006** |   |
|----------------------------------------------------------------------|--------|--------------------------------------------------------------------|--------|--------|----------|--------|
|                                                                 |   | **(In                millions,****except                volumes)** |   |
| Operating                revenues                                    |   | $                                                                  | 639    |   |     | $      | 606 |   |
| Operating                expenses                                    |   |                                                               | (406   | )      |     |   | (403 | ) |
|    Operating                income                    |   |                                                               | 233    |   |     |   | 203 |   |
| Earnings                from                unconsolidated affiliate |   |                                                               | 11     |   |     |   | 10 |   |
| Other                income,                net                      |   |                                                               | 15     |   |     |   | 9 |   |
|    EBIT                                               |   |                                                               | 259    |   |     |   | 222 |   |
| Interest                and                debt expense              |   |                                                               | (97    | )      |     |   | (97 | ) |
| Affiliated                interest income, net                       |   |                                                               | 34     |   |     |   | 34 |   |
| Income                taxes                                          |   |                                                               | (76    | )      |     |   | (61 | ) |
|    Net                income                          |   | $                                                                  | 120    |   |     | $      | 98 |   |
|  Throughput                volumes (BBtu/d)                     |   |                                                               | 4,766  |   |     |   | 4,646 |   |

|                                                                       |   | **Revenue**                      |    |   | **Expense** |   |    | **Other** |   |   | **EBIT****Impact** |   |
|----------------------------------------------------------------------------|--------|----------------------------------|---------|--------|-------------|--------|---------|-----------|--------|--------|--------------------|--------|
|                                                                       |   | **Favorable/(Unfavorable)**      |    |
|                                                                       |   | **(In                millions)** |    |
| Services                revenues                                           |   | $                                | 17      |   |        | $      | — |      |   | $      | —            |   |   | $ | 17 |   |
| Contract                settlement                                         |   |                             | 10      |   |        |   | — |      |   |   | —            |   |   |   | 10 |   |
| Expansions                                                                 |   |                             | 4       |   |        |   | (1      | )         |   |   | —            |   |   |   | 3 |   |
| Gain                on sale                of asset                        |   |                             | — |   |        |   | 7       |      |   |   | —            |   |   |   | 7 |   |
| Electric                compression costs                                  |   |                             | — |   |        |   | (4      | )         |   |   | —            |   |   |   | (4 | ) |
| Allowance                for                funds used during construction |   |                             | — |   |        |   | — |      |   |   | 7                  |   |   |   | 7 |   |
| Other(1)                                                                   |   |                             | 2       |   |        |   | (5      | )         |   |   | —            |   |   |   | (3 | ) |
|    Total                impact on EBIT                      |   | $                                | 33      |   |        | $      | (3      | )         |   | $      | 7                  |   |   | $ | 37 |   |

|   | (1)                Consists of                individually insignificant items. |
|--------|---------------------------------------------------------------------------------|

*Services      Revenues.  *

*Contract      Settlement*

----

*Expansions.*
* *

*Gain      on*
*Sale*
* of Asset*

*Electric      Compression Costs*

*Allowance      for      Funds Used During Construction (AFUDC)*

**Income      Taxes**

**Liquidity      and Capital Expenditures**

*    *
*Liquidity      Overview*
*.*

----

*    *
*Capital      Expenditures*
*.*

|        |   | **Nine                Months Ended**** September                30, 2007** |   |   | **2007****Remaining** |   |   | **Total** |   |
|-------------|--------|---------------------------------------------------------------------------------|--------|--------|-----------------------|--------|--------|-----------|--------|
|        |   | **(In                millions)**                                                |   |
| Maintenance |   | $                                                                               | 127    | (1)    |                  | $      | 77     |      |   | $ | 204 |   |
| Expansion   |   |                                                                            | 130    |   |                  |   | 92     |      |   |   | 222 |   |
|        |   | $                                                                               | 257    |   |                  | $      | 169    |      |   | $ | 426 |   |

*    Hurricanes.*

**Commitments      and Contingencies**

**Item      3. Quantitative and Qualitative      Disclosures About Market Risk**

----

**Item 4T. Controlsand      Procedures**

**Evaluation      of Disclosure Controls and Procedures**

**Changes      in      Internal Control Over Financial Reporting**

----

**PART      II — OTHER INFORMATION**

**Item 1. Legal      Proceedings**

**Item 1A. Risk      Factors**

**CAUTIONARY      STATEMENTS FOR PURPOSES OF THE “SAFE HARBOR” PROVISIONS      OF**

**THE      PRIVATE      SECURITIES LITIGATION REFORM ACT OF 1995**

**Item 2. UnregisteredSales      of Equity      Securities and Use of Proceeds**

**Item 3. DefaultsUpon      Senior      Securities**

**Item 4. Submissionof      Matters to a Vote      of Security Holders**

**Item 5. Other      Information**

**Item 6. Exhibits**

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**SIGNATURES**

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

| Date:  November                6, 2007 | */s/                JAMES                C. YARDLEY*          |   |
|--------------------------------------------------|---------------------------------------------------------------|--------|
|                                             | James                C.                Yardley                |   |
|                                             | *Chairman                of the Board and President*          |   |
|                                             | *(Principal                Executive Officer)*                |   |
|                                             |                                                          |   |
|                                             |                                                          |   |
|                                             |                                                          |   |
| Date:  November                6, 2007 | */s/                JOHN                R. SULT*              |   |
|                                             | John                R.                Sult                    |   |
|                                             | *Senior                Vice President,*                       |   |
|                                             | *Chief                Financial Officer and Controller*       |   |
|                                             | *(Principal                Accounting and Financial Officer)* |   |

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**TENNESSEE      GAS PIPELINE COMPANY**

**EXHIBIT      INDEX**

| **Exhibit****Number** |   |  **Description**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|-----------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                  |
| 10.A                  |   | Amendment                No.                2, dated as of August 29, 2007, to the Receivables Purchase Agreement                dated as of August 31, 2006 among TGP Funding Company, L.L.C., Tennessee                Gas Pipeline Company, as initial Servicer, Starbird Funding Corporation                and the other funding entities from time to time party hereto as                Investors, BNP Paribas, New York Branch, and the other financial                institutions from time to time party hereto as Managing Agents, and                BNP                Paribas, New York Branch, as Program Agent. |
| 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.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |