ASSURANCE STATEMENT FROM AUDIT SERVICES
To: The Board of Directors and Management of Enbridge Inc.
The management of Enbridge Inc. prepared the Enbridge Inc. 2005 Corporate
Social Responsibility 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 (included in pages 91 to 96, as outlined
below) 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 2004 performance indicators as summarized for
Enbridge's liquids pipelines, gas pipelines, U.S. natural gas business and gas
distribution operations.
| Liquid Pipelines |
US Natural Gas Business |
Gas Pipelines |
Gas Distribution |
Operations
EH&S Management
Environmental Performance
Social Performance |
Operations
EH&S Management
EH&S Training
Environmental Performance
Health and Safety |
Operations
EH&S Management
Environmental Performance
Social Performance |
Operations
EH&S Management
Environmental Performance
Health and Safety |
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
Director
Audit Services
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