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  Exhibit 4.11    
    





							
	

 	 	KPMG LLP	 	 	 	 
	 	 	Chartered Accountants

2700-205 5 Avenue SW

Calgary AB T2P 4B9	 	 Telephone

Telefax

Internet	 	 (403) 691-8000

(403) 691-8008

www.kpmg.ca








Alberta
Securities Commission 


Dear
Sirs/Mesdames: 


TransCanada PipeLines Limited (the "Company")  


We refer to the short form base shelf prospectus of the above Company dated January 2, 2009 relating to the sale and issue of up to US $3,000,000,000 of debt securities
of the Company. 


We
consent to the use, through incorporation by reference in the short form prospectus, of our report dated February 25, 2008 to the shareholder of the Company on the following financial
statements: 



	•
	Consolidated balance sheets as at December 31, 2007 and 2006;   



	•
	Consolidated statements of income, comprehensive income, accumulated other comprehensive income, shareholders' equity and
cash flows for each of the years in the three-year period ended December 31, 2007. 




We
consent to the use, through incorporation by reference in the short form prospectus, of our report dated February 25, 2008 to the directors of the Company on the related supplemental note
entitled "Reconciliation to United States GAAP" as at December 31, 2007 and 2006 and for each of the years in the three-year period ended December 31, 2007. 



We
consent to the use, through incorporation by reference in the short form prospectus, of our comments for United States readers on Canada-United States reporting differences dated
February 25, 2008. 


We
also consent to the use, through incorporation by reference in the short form prospectus, of our report to the directors of the Company dated February 25, 2008 on the effectiveness of the
Company's internal control over financial reporting as of December 31, 2007. 


We
report that we have read the short form prospectus and all information specifically incorporated by reference therein and have no reason to believe that there are any misrepresentations in the
information contained therein that are derived from the consolidated financial statements upon which we have reported or that are within our knowledge as a result of our audit of such consolidated
financial statements. 


This
letter is provided solely for the purpose of assisting the securities regulatory authority to which it is addressed in discharging its responsibilities and should not be used for any other
purpose. Any use that a third party makes of this letter, or any reliance or decisions based on it, are the responsibility of such third parties. We accept no responsibility for loss or damages, if
any, suffered by any third party as a result of decisions made or actions taken based on this letter. 


Yours
very truly, 





			
	(signed) KPMG LLP

Chartered Accountants	 	 
	
 Calgary, Canada

January 2, 2009

	
 	

 





 

KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG

network of independent member firms affiliated with KPMG International, a Swiss cooperative.

KPMG Canada provides services to KPMG LLP 











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Exhibit 4.11