ASSURANCE STATEMENT FROM ENBRIDGE’S INTERNAL AUDIT SERVICES

To: The Board of Directors and Management of Enbridge Inc.

The management of Enbridge Inc. prepared the Enbridge Inc. 2006 CSR Report. It met its responsibility to collect and prepare the information in the Report and requested that Audit Services review the Summary of Performance Indicators to provide conclusions on the collection, consolidation and reporting at the business unit level.

We did not attempt to review all information in the report. Our responsibility is to indicate whether anything has come to our attention that would suggest that the selected performance indicators are inaccurate or misleadingly presented.

SCOPE

We reviewed the following 2005 performance indicators as summarized for Enbridge’s liquids pipelines, gas pipelines, United States natural gas business, gas distribution and international operations.

LIQUIDS
PIPELINES

  • Operations
  • EH&S Management
  • Environmental Performance
  • Health and Safety

US NATURAL
GAS BUSINESS

  • Operations
  • EH&S Management
  • EH&S Training
  • Environmental Performance
  • Health and Safety

GAS
PIPELINES

  • Operations
  • EH&S Management
  • Environmental Performance
  • Health and Safety

GAS
DISTRIBUTION

  • Operations
  • EH&S Management
  • Environmental Performance
  • Health and Safety

INTERNATIONAL

  • Operations
  • Environmental Performance

We did not review the narrative sections of the report.

METHODOLOGY

We planned and performed our work to provide reasonable, rather than absolute, assurance with respect to the selected quantitative information. Our procedures included obtaining, examining and evaluating evidence supporting the selected performance indicators. As well, we interviewed a selection of Enbridge managers and professional staff who supported the collection, consolidation and reporting of the performance indicators at a business unit level. We believe our work provides a reasonable basis for our conclusion.

CONCLUSION

Based on our review procedures of these selected quantitative performance indicators, we conclude the information is accurate and fairly presented.

Barry Yuzwa, Senior Director, Audit Services