Exhibit 23.2
DeGOLYER and MacNAUGHTON |
4925 Greenville Avenue, Suite 400 |
One Energy Square |
Dallas, Texas 75206 |
|
May 26, 2005 |
|
|
|
Superior Energy Services, Inc. |
1105 Peters Road |
Harvey, LA 70058 |
| Gentlemen: |
| We hereby consent to the reference to our firm and to the incorporation by reference in this Registration Statement on Form S-8 of the estimates contained in our "Appraisal Report as of December 31, 2004 on Certain Properties owned by SPN Resources" that appears in Superior Energy Services, Inc.'s Annual Report on Form 10-K for the year ended December 31, 2004. |
| Very truly yours, | |
| /s/ DeGolyer and MacNaughton | |
| DeGOLYER and MacNAUGHTON |