FORM 10-K

70

MDU RESOURCES G ROUP, INC.

PART II

Report of Independent Registered Public Accounting Firm

TO THE BOARD OF DIRECTORS AND STOCKHOLDERS OF MDU RESOURCES GROUP, INC.:

We have audited the accompanying consolidated balance sheets of MDU Resources Group, Inc. and subsidiaries (the "Company") as of

December 31, 2007 and 2006, and the related consolidated statements of income, common stockholders' equity, and cash flows for each

of the three years in the period ended December 31, 2007. Our audits also included the financial statement schedule for each of the three

years in the period ended December 31, 2007, listed in the Index at Item 15. These consolidated financial statements and the financial

statement schedule are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated

financial statements and financial statement schedule based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those

standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements

are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the

consolidated financial statements. An audit also includes assessing the accounting principles used and significant estimates made by

management, as well as evaluating the overall consolidated financial statement presentation. We believe that our audits provide a

reasonable basis for our opinion.

In our opinion, such consolidated financial statements present fairly, in all material respects, the financial position of MDU Resources

Group, Inc. and subsidiaries as of December 31, 2007 and 2006, and the results of their operations and their cash flows for each of the

three years in the period ended December 31, 2007, in conformity with accounting principles generally accepted in the United States of

America. Also, in our opinion, the financial statement schedule, when considered in relation to the basic consolidated financial statements

taken as a whole, presents fairly, in all material respects, the information set forth therein.

As discussed in Note 17 to the consolidated financial statements, the Company adopted SFAS No. 158 Employers' Accounting for Defined

Benefit Pension and Other Postretirement Plans effective as of December 31, 2006.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the Company's

internal control over financial reporting as of December 31, 2007, based on the criteria established in Internal Control­Integrated Framework

issued by the Committee of Sponsoring Organizations of the Treadway Commission and our report dated February 12, 2008, expressed an

unqualified opinion on the Company's internal control over financial reporting.

/s/ Deloitte & Touche LLP

Minneapolis, Minnesota

February 12, 2008