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Enbridge Gas Distribution Receives Decision on Regulatory Receivable

TORONTO, ONTARIO--December 5, 2003 - On December 3, 2003,

Enbridge Gas Distribution Inc. (EGD), a subsidiary of Enbridge

Inc., received a decision from the Ontario Energy Board (OEB)

concerning the recovery of a $50 million regulatory receivable

relating to deferred taxes associated with EGD's water heater

rental program, which was transferred to an unregulated affiliate

in 1999.

The OEB confirmed that EGD can recover from ratepayers an amount

equal to the deferred taxes associated with the water heater

rental program that became payable between October 1, 1999, the

date when the assets were transferred to an unregulated

affiliate, and May 7, 2002, the date when the assets were sold to

a third party. EGD will make a submission to the OEB related to

the deferred taxes that became payable during this period. EGD

estimates that the appropriate recovery of the regulatory

receivable is approximately $24 million. Once the amount has been

approved by the OEB, it will be recovered through rates. The

unrecoverable portion of the regulatory receivable will result in

a one-time, non-cash charge to EGD's fiscal 2004 first quarter

earnings.

A copy of the OEB's full decision is available on their website

at www.oeb.gov.on.ca.

Enbridge Inc. is a leader in energy transportation and

distribution in North America and internationally. As a

transporter of energy, Enbridge operates, in Canada and the U.S.,

the world's longest crude oil and liquids pipeline system. The

Company also has international operations and a growing

involvement in the natural gas transmission and midstream

businesses. As a distributor of energy, Enbridge owns and

operates Enbridge Gas Distribution, Canada's largest natural gas

distribution company, and provides gas distribution services in

Ontario, Quebec, New Brunswick and New York State. The Company

employs approximately 4,000 people, primarily in Canada, the U.S.

and South America. Enbridge common shares trade on the Toronto

Stock Exchange in Canada and on the New York Stock Exchange in

the U.S. under the symbol ENB. Information about Enbridge is

available on the Company's website at www.enbridge.com.

When used in this news release, the words "anticipate", "expect",

"project", "believe", "estimate", "forecast" and similar

expressions are intended to identify forward-looking statements,

which include statements relating to pending and proposed

projects. Such statements are subject to risks, uncertainties and

assumptions pertaining to operating performance, regulatory

parameters, weather and economic conditions and, in the case of

pending and proposed projects, risks relating to design and

construction, regulatory processes, obtaining financing and

performance of other parties, including partners, contractors and

suppliers.

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