Exhibit 23




                       Consent of Independent Accountants


We consent to the  incorporation by reference in registration  statement numbers
333-59767  and  333-76067 on Form S-3 of Kaneb Pipe Line  Partners,  L.P. and in
registration statement number 333-44634 on Form S-3 of Kaneb Pipe Line Operating
Partnership,   L.P.  of  our  report  dated  March  2,  2001,  relating  to  the
consolidated  balance sheets of Kaneb Pipe Line Partners,  L.P. and subsidiaries
as of December 31, 2000 and 1999,  and the related  consolidated  statements  of
income, partners' capital and cash flows for each of the years in the three year
period ended  December  31, 2000,  which report is included on page F-15 of this
Form 10-K.


KPMG LLP

Dallas, Texas
March 16, 2001