[GRAPHIC  OMITED]






            CONSENT OF INDEPENDENT PETROLEUM ENGINEERS AND GEOLOGISTS
            ---------------------------------------------------------


We  hereby consent to the filing of the Annual Report on Form 10-K, for the year
ended  December  31,  2003,  for  U.S.  Energy  Corp.  in  accordance  with  the
requirements  of the Securities Exchange Act of 1934, with the inclusion in such
Annual  Report  of  our  Rocky  Mountain  Gas,  Inc. reserve report incorporated
therein,  and  references  to  our  name  in  the form and context in which they
appear.


                                     NETHERLAND,  SEWELL  &  ASSOCIATES,  INC.


                                     By:       /s/  Frederic  D.  Sewell
                                        ----------------------------------------
                                        Frederic  D.  Sewell
                                        Chairman  and  Chief  Executive  Officer


Dallas,  Texas
March  26,  2004