Exhibit 23.2
DeGolyer and MacNaughton
5001 Spring Valley Road
Suite 800 East
Dallas, Texas 75244
May 5, 2006
Windsor Energy Resources, Inc.
14313 North May Avenue
Suite 100
Oklahoma City, Oklahoma 73134
Gentlemen:
We consent to the use of the name DeGolyer and MacNaughton, to references to DeGolyer and MacNaughton, to the inclusion of our “Appraisal Report as of December 31, 2005 on Certain Properties owned by various Wexford Capital LLC entities and Gulfport Energy Corporation prepared for Windsor Energy Resources, Inc.”, (our Report) as Appendix B and information taken from our Report in Amendment No. 2 to the Registration Statement on Form S-1 (File No. 333-131777) to be filed by Windsor Energy Resources, Inc. with the Securities and Exchange Commission on or about May 5, 2006.
Very truly yours, |
/s/ DeGolyer and MacNaughton |
DeGolyer and MacNaughton |
