(a) Financial statements of businesses acquired.

CIG's audited consolidated financial statements for the years ended December 31, 2008, 2007 and 2006 and related notes to the financial statements were filed in our Annual Report on Form 10-K for the year ended December 31, 2008.

The following financial statements are incorporated by reference in this filing as noted:

1. CIG's interim unaudited condensed consolidated financial statements as of and for the three and six month periods ended June 30, 2009 and 2008 (incorporated by reference to CIG's Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2009, filed with the SEC on August 10, 2009).

(b) Unaudited pro forma financial statements.

The unaudited pro forma financial statements appear beginning on page A-1 of this report.

                                                            Page
El Paso Pipeline Partners, L.P. Unaudited Pro Forma         A-3
Condensed Consolidated Financial Statements
Notes to Unaudited Pro Forma Condensed Consolidated         A-9
Financial Statements

The following unaudited pro forma condensed consolidated balance sheet reflects the historical consolidated balance sheet of EPB and CIG as of June 30, 2009, adjusted for the pro forma effects of consolidating CIG following the contribution of an additional 18 percent interest in CIG to the Partnership, and directly related financing transactions. The Partnership has consolidated CIG based on its 58 percent general partner interest in CIG and its ability to control CIG's operating and financial decisions and policies. The transaction was accounted for as a reorganization of entities under common control. Accordingly, the unaudited pro forma condensed consolidated balance sheet was derived from the historical carrying value of CIG's assets and liabilities.

The following unaudited pro forma condensed consolidated statements of income reflect the historical consolidated income statements of EPB and CIG for the six months ended June 30, 2009 and 2008 and for the years ended December 31, 2008, 2007 and 2006, adjusted for the pro forma effects of the Partnership's consolidation of CIG following the contribution by El Paso of an additional 18 percent interest in CIG to the Partnership, as well as directly related financing transactions. The transaction was accounted for as a reorganization of entities under common control.