Quicksilver Resources (KWK) 10-Q 2006 Q1 Quarterly report

Exhibit 15.1

May 8, 2006

Quicksilver Resources Inc.

777 West Rosedale

Fort Worth, Texas 76104

We have made a review, in accordance with standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim financial information of Quicksilver Resources Inc. and subsidiaries for the three-month periods ended March 31, 2006 and 2005, and have issued our report dated May 5, 2006. As indicated in such report, because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended March 31, 2006, is incorporated by reference in Registration Statements Nos. 333-69496, 333-89204, 333-92196, 333-130597, and 333-122 on Form S-3, and Registration Statement Nos. 333-94387, 333-91526, 333-113617 and 333-116180 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statements prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP

Fort Worth, Texas