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EXHIBIT 99.A
  SOUTHERN
    NATURAL GAS COMPANY
   LETTER OF
    TRANSMITTAL
    FOR
 TENDER OF
    ALL OUTSTANDING
    5.90% NOTES DUE 2017
    IN EXCHANGE FOR
    5.90% NOTES DUE 2017
    THAT HAVE BEEN REGISTERED UNDER THE
    SECURITIES ACT OF 1933
   THE EXCHANGE OFFER WILL EXPIRE AT
    5:00 P.M., NEW YORK CITY TIME,
    ON          ,
    2007, UNLESS EXTENDED (THE EXPIRATION DATE). TENDERS
    IN THE EXCHANGE OFFER MAY BE WITHDRAWN AT ANY TIME PRIOR TO
    5:00 P.M., NEW YORK CITY TIME, ON THE EXPIRATION DATE.
  Deliver to the Exchange Agent:
  THE BANK OF NEW YORK
    TRUST COMPANY, N.A.
  By Certified or Registered Mail:

By or Overnight Courier or Hand:The Bank of New York Trust Company, N.A.

The Bank of New York Trust Company, N.A.c/o The
    Bank of New York

c/o The
    Bank of New YorkCorporate Trust Operations

Corporate Trust OperationsReorganization Unit

Reorganization Unit101 Barclay Street  7 East

101 Barclay Street  7 EastNew York, NY 10286

New York, NY 10286Attn: Corporate Reorganization Unit

Attn: Corporate Reorganization Unit   By
    Facsimile Transmission: (for
    Eligible Institutions Only)
    Fax:
    (212) 298-1915
  Confirm
    by Telephone: (212) 815-6331




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PLEASE READ THE ENTIRE LETTER OF TRANSMITTAL AND THE
    PROSPECTUS CAREFULLY BEFORE CHECKING ANY BOX BELOW.




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DESCRIPTION OF OLD
    NOTES TENDEREDTendered Old Note(s)Principal








AggregateName(s) and Address(es) of Registered Holder(s) Exactly as


Represented


Principal


Registered


Amount byName(s) Appear(s) on Old Notes. (Please Fill in, if Blank)


Tendered**


Amount


Numbers(S)*


Bond(s)Total* Need not be completed by book-entry holders.** Unless otherwise indicated, any tendering holder of Old
    Notes will be deemed to have tendered the entire aggregate
    principal amount represented by such Old Notes. All tenders will
    be accepted only in integral multiples of $1,000.   o  CHECK
    HERE IF TENDERED OLD NOTES ARE ENCLOSED HEREWITH.
  o  CHECK
    HERE IF TENDERED OLD NOTES ARE BEING DELIVERED BY
    BOOK-ENTRY TRANSFER MADE TO THE ACCOUNT MAINTAINED BY THE
    EXCHANGE AGENT WITH DTC AND COMPLETE THE FOLLOWING (FOR USE BY
    ELIGIBLE INSTITUTIONS ONLY):
   Name of Tendering
    Institution:    Account Number:    Transaction Code Number:   o  CHECK
    HERE IF TENDERED OLD NOTES ARE BEING DELIVERED PURSUANT TO
    A NOTICE OF GUARANTEED DELIVERY PREVIOUSLY SENT TO THE EXCHANGE
    AGENT AND COMPLETE THE FOLLOWING (FOR USE BY ELIGIBLE
    INSTITUTIONS ONLY):
   Name(s) of registered
    holder(s) of Old Notes:    Date of Execution of Notice of
    Guaranteed Delivery:    Window ticket number (if
    available):    Name of Eligible Institution
    that Guaranteed Delivery:    Account number (if delivered
    by book-entry transfer):   o
    CHECK HERE IF YOU ARE A BROKER-DEALER AND WISH TO RECEIVE 10
    ADDITIONAL COPIES OF THE PROSPECTUS AND 10 COPIES OF ANY
    AMENDMENTS OR SUPPLEMENTS THERETO:   Name:   Address:




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SIGNATURES
    MUST BE PROVIDED BELOW
    PLEASE READ THE ACCOMPANYING
    INSTRUCTIONS CAREFULLY
      
    deliver such Old Notes, or transfer ownership of such Old Notes
    on the account books maintained by DTC, to Southern Natural Gas
    and deliver all accompanying evidences of transfer and
    authenticity, and
    present such Old Notes for transfer on the books of Southern
    Natural Gas and receive all benefits and otherwise exercise all
    rights of beneficial ownership of such Old Notes,        
    any New Notes acquired in exchange for Old Notes tendered hereby
    are being acquired in the ordinary course of business of the
    person receiving such New Notes;
    the undersigned is not participating in, and has no arrangement
    or understanding with any person or entity to participate in,
    the distribution of New Notes;
    neither the undersigned nor any such other person is an
    affiliate (as defined in Rule 405 under the
    Securities Act) of Southern Natural Gas or a broker-dealer
    tendering Old Notes acquired directly from Southern Natural Gas
    for resale pursuant to Rule 144A or any other available
    exemption under the Securities Act.    
    the undersigned cannot rely on the position of the staff of the
    SEC in the Morgan Stanley Letter and similar SEC no-action
    letters, and, in the absence of an exemption therefrom, must
    comply with the registration and prospectus 2




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delivery requirements of the Securities Act in connection with a
    secondary resale transaction of the New Notes, in which case the
    registration statement must contain the selling security holder
    information required by Item 507 or Item 508, as
    applicable, of
    Regulation S-K
    of the SEC; and  
    failure to comply with such requirements in such instance could
    result in the undersigned incurring liability for which the
    undersigned is not indemnified by Southern Natural Gas.             3




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SPECIAL
    ISSUANCE INSTRUCTIONS
    (SEE INSTRUCTIONS 5 AND 6)
  o  Check
    this box if your certificate(s) has been lost, stolen, misplaced
    or mutilated. See Instruction 5 on the reverse side of this
    form.
  SPECIAL ISSUANCE INSTRUCTIONS
  ONLY
    Name: (Please Print or Type)
  Address:        (Include Zip Code)
    (Tax Identification or Social
    Security Number)
  (Please also complete Substitute
    Form W-9)
  o
    SPECIAL
    DELIVERY INSTRUCTIONS
    (SEE INSTRUCTIONS 5 AND 6)
     Name: (Please Print or Type)
  Address:        (Include Zip Code)
    (Tax Identification or Social
    Security Number)
   IMPORTANT: PLEASE SIGN HERE WHETHER OR NOT OLD
    NOTES ARE BEING PHYSICALLY TENDERED HEREBY
  (COMPLETE
    ACCOMPANYING SUBSTITUTE
    FORM W-9)
 4




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SIGNATURE(S)
    REQUIRED
    Signature(s) of Registered Holder(s) of Old Notes
  XX  ­
    ­
       Name: (Please Print or Type)
  Capacity:   Address:  (Include Zip Code)
  Area Code and Telephone Number:   SIGNATURE(S)
    GUARANTEED (IF REQUIRED)
    See Instruction 5.
       Authorized Signature
   Title
   Name of Firm
   (Address, Including Zip
    Code)
   (Area Code and Telephone
    Number)
  ­
    ­
 5




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INSTRUCTIONS
    FORMING PART OF THE TERMS AND CONDITIONS OF THE EXCHANGE
    OFFER
  Delivery of this Letter of Transmittal and Old
    Notes or Book-Entry Confirmations.
  Guaranteed Delivery
    Procedures.
  
    such tender must be made by or through a firm that is a member
    of a registered national securities exchange or of the National
    Association of Securities Dealers Inc., a commercial bank or a
    trust company having an office or correspondent in the United
    States or an eligible guarantor institution within
    the meaning of
    Rule 17Ad-15
    under the Exchange Act (an eligible institution);
    on or prior to the expiration date, the exchange agent must have
    received from the eligible institution a properly completed and
    duly executed Notice of Guaranteed Delivery (by facsimile
    transmission, mail or hand delivery) setting forth the name and
    address of the holder of the Old Notes, the registration
    number(s) of such Old Notes and the total principal amount of
    Old Notes tendered, stating that the tender is being made
    thereby and guaranteeing that, within three New York Stock
    Exchange trading days after the expiration date, this Letter of
    Transmittal (or facsimile hereof) together with the Old Notes in
    proper form for transfer (or a book-entry confirmation) and any
    other documents required hereby, will be deposited by the
    eligible institution with the exchange agent; and
    this Letter of Transmittal (or facsimile hereof) with any
    required signature guarantees, together with the certificates
    for all physically tendered shares of Old Notes, in proper form
    for transfer (or book-entry confirmation, as the case may be)
    and all other documents required hereby are received by the
    exchange agent three New York Stock Exchange trading days after
    the expiration date.      Tender by Holder.
  Partial Tenders.
 6




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Signatures on this Letter of Transmittal; Bond
    Powers and Endorsements; Guarantee of
    Signatures.
            
    this Letter of Transmittal (or facsimile hereof) is signed by
    the registered holder(s) of the Old Notes tendered herein (or by
    a participant in one of the book-entry transfer facilities whose
    name appears on a security position listing as the owner of the
    tendered Old Notes) and the New Notes are to be issued directly
    to such registered holder(s) (or, if signed by a participant in
    one of the book-entry transfer facilities, deposited to such
    participants account at the book-entry transfer facility)
    and neither the box entitled Special Delivery
    Instructions nor the box entitled Special Issuance
    Instructions has been completed; or
    such Old Notes are tendered for the account of an eligible
    institution.    Special Issuance and Delivery
    Instructions.
  Transfer Taxes.
   7




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Tax Identification
    Number. Form W-9
  Form W-9
  
    the holder has not been notified by the Internal Revenue Service
    that such holder is subject to backup withholding as a result of
    failure to report all interest or dividends; or
    the Internal Revenue Service has notified the holder that such
    holder is no longer subject to backup withholding.  Form W-9
    Validity of Tenders.
  Waiver of Conditions.
  No Conditional Tender.
  Mutilated, Lost, Stolen or Destroyed Old
    Notes.
  Requests for Assistance or Additional
    Copies.
  Withdrawal.
  IMPORTANT:  THIS LETTER OF TRANSMITTAL OR A
    MANUALLY SIGNED FACSIMILE HEREOF (TOGETHER WITH THE OLD
    NOTES DELIVERED BY BOOK-ENTRY TRANSFER OR IN ORIGINAL HARD
    COPY FORM) MUST BE RECEIVED BY THE EXCHANGE AGENT, OR THE NOTICE
    OF GUARANTEED DELIVERY MUST BE RECEIVED BY THE EXCHANGE AGENT,
    PRIOR TO THE EXPIRATION DATE.
 8




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PAYERS NAME: THE BANK OF
    NEW YORK TRUST COMPANY, N.A.SUBSTITUTE
    FORM W-9


Part 1 PLEASE PROVIDE YOUR TIN IN THE BLANK
    AT RIGHT AND CERTIFY BY SIGNING AND DATING BELOWSocial Security Number
    ORDepartment of the Treasury
    Internal Revenue Service





Employer Identification 
    NumberPayors Request for
    Taxpayer
    Identification Number (TIN) and CertificationPart
    2 Certification
    Under penalties of perjury,
    I certify that:Part
    3 Awaiting
    TIN:                                                    Part
    4                                                                                            Awaiting

    TIN  o 
    (1) The number shown on this form is my current taxpayer
    identification number (or I
    am  [          ] waiting
    for a number to be issued to me), and
    (2) I am not subject to backup withholding either because I
    have not been notified by the Internal Revenue Service (the
    IRS) that I am subject to backup withholding as a
    result of  failure to report all interest or dividends, or the
    IRS has notified me that I am no longer subject to backup
    withholding.Certification
    Instructions You must cross out item
    (2) in Part 3 above if you have been notified by the
    IRS that you are subject to backup withholding because of
    underreporting interest or dividends on your tax return.Signature:­
    ­


Date:­
    ­Name:­
    ­(Please
    Print)Address:­
    ­
    City:               State:               Zip
    Code:   YOU MUST
    COMPLETE THE FOLLOWING CERTIFICATE IF YOU CHECKED
    THE BOX IN PART 4 OF THE SUBSTITUTE
    FORM W-9
  PAYERS
    NAME: THE BANK OF NEW YORK TRUST COMPANY, N.A.
    CERTIFICATE OF AWAITING TAXPAYER IDENTIFICATION NUMBER
    Signature:
    ­
    ­  Date:­
    ­NOTE:
    FAILURE TO COMPLETE AND RETURN THIS FORM MAY RESULT IN
    BACKUP WITHHOLDING OF 28% OF ANY PAYMENTS MADE TO YOU PURSUANT
    TO THE EXCHANGE OFFER. PLEASE REVIEW THE ENCLOSED GUIDELINES FOR
    CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE
    FORM W-9 FOR
    ADDITIONAL DETAILS. 9