EXHIBIT A

SENECA ENERGY CANADA INC.
INCOME STATEMENT
PERIOD ENDING MARCH 31, 2004
(Unaudited)

Operating Revenue:
Gas Sales		--
Other Operating Revenue	$	10,575,563
Operating Revenue	$	10,575,563
Operating Expenses:
Purchased Gas Sold		--
Fuel For Generation		--
Operation Expenses	$	2,840,744
Intercompany Operating Expense		--
Maintenance Expenses		--
Property, Franchise & Other Taxes	$	222,544
Depreciation, Depletion & Amortization	$	3,843,175
Impairment of O&G	$	(4,741,177	)
Federal Income Taxes	$	14,442
State Income Taxes		--
Deferred Inc Tax-Net	$	1,687,344
Invest Tax Cr Adjust		--
Operating Expenses	$	3,867,072
Operating Income / (Loss)	$	6,708,491
Other Income:
Unremitted earnings of Subsidiaries		--
Dividends from Subsidiaries		--
Intercompany Interest Income		--
Income/(Loss) from Unconsol. Subs		--
Miscellaneous Income		--
Investment Tax Credit		--
Other Interest Income		--
AFUDC		--
Appliance & Jobbing		--
Other Income/ (Loss)		--
Income Before Interest Charges	$	6,708,491
Interest Charges:
Interest Charges on L/T Debt		--
Intercompany Interest Expense		--
Other Interest Expenses	$	114
ABFUDC		--
Interest Charges	$	114
Minority Interest in Foreign Subs		--
Income Before Cumulative Effect	$	6,708,376
Cumulative Effect of Change in Accounting		--
Net Income / (Loss)	$	6,708,376

See Notes to Consolidated Financial Statements included in Item 8 of National Fuel Gas Company’s Form 10-K for the fiscal year ended September 30, 2003 and in Item 1 of Part I of National Fuel Gas Company’s Form 10-Q for the quarters ended December 31, 2003 and March 31, 2004.