EXHIBIT 23


                          INDEPENDENT AUDITORS' CONSENT


We consent to the  incorporation  by reference in  Registration  Statement  Nos.
333-1006, 333-27995,  333-55999,  333-70485,  333-39172,  333-39218,  333-63198,
333-90398,   and  333-106253  on  Forms  S-8,  and  Registration  Statement  No.
333-107676  on Form S-3 of Denbury  Resources  Inc. of our report dated March 8,
2004 which report  expresses an unqualified  opinion and includes an explanatory
paragraph  relating  to a change in method of  accounting  for asset  retirement
obligations in 2003 as required by Statement of Financial  Accounting  Standards
No. 143, "Accounting for Asset Retirement Obligations", appearing in this Annual
Report on Form 10-K of Denbury  Resources  Inc. for the year ended  December 31,
2003.


/s/ Deloitte & Touche LLP

Dallas, Texas
March 8, 2004