Exhibit 23(c)
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           CONSENT OF INDEPENDENT PETROLEUM ENGINEERS AND GEOLOGISTS
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     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of our reserve reports to the interest of Plains Resources
Inc. and subsidiaries, Calumet Florida, Inc. and Arguello Inc. (collectively,
the "Company") dated February 21, 2000 and March 7, 2000, respectively, relating
to the estimated quantities of certain of the Company's proved reserves of oil
and gas and the related estimates of future net revenue and present values
thereof for certain periods, included in the Company's Annual Report on Form
10-K for the year ended December 31, 1999, as well as in the Notes to the
Consolidated Financial Statements of the Company in such annual report. We also
consent to the reference to us under the heading "Reserve Engineers" in such
Registration Statement.

                              NETHERLAND, SEWELL & ASSOCIATES, INC.



                              By: /s/ Clarence M. Netherland
                                 ----------------------------------
                                  Clarence M. Netherland
                                  Chairman

Dallas, Texas
April 5, 2000