EXHIBIT 23.2
 
              [DEGOLYER AND MACNAUGHTON LETTERHEAD APPEARS HERE]
 
                                March 24, 1997
 
The Wiser Oil Company
8115 Preston Road, Suite 400
Dallas, Texas 75225
 
Gentlemen:
 
  We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 33-44171, 33-62441, 33-44172, 333-22525, and 333-
15083) relating to the stock incentive plans of The Wiser Oil Company (the
Company) of our reserves estimates included in the Annual Report on Form 10-K
(the Annual Report) of the Company for the year ended December 31, 1996, and
to the references to our firm included in the Annual Report. Our estimates of
the oil, condensate, natural gas liquids (shown collectively as "Oil and
NGL"), and natural gas reserves of certain properties owned by the Company are
contained in our reports entitled "Appraisal Report as of December 31, 1996 on
Certain Properties owned by the Wiser Oil Company--Proved Reserves" and
"Appraisal Report as of December 31, 1996 on Certain Properties owned by
Maljamar Wiser Inc." Reserves estimates from our reports are included in the
sections "Principal Oil and Gas Properties," "Oil and Gas Reserves," and
"Supplemental Financial Information for the years ending December 31, 1996,
1995 and 1994 (unaudited)--Oil and Gas Reserves." Also included in the third
section mentioned above are reserves estimates from our "Appraisal Report as
of December 31, 1994 on Proved and Probable Reserves of Certain Properties
owned by the Wiser Oil Company" and our "Appraisal Report as of December 31,
1995 on Certain Properties owned by the Wiser Oil Company--Proved Reserves."
In the sections "Summary Reserve and Operating Data" and "Oil and Gas
Reserves," estimates of reserves, revenue, and discounted present worth set
forth in our abovementioned reports have been combined with estimates of
reserves, revenue, and discounted present worth prepared by another petroleum
consultant. We are necessarily unable to verify the accuracy of the reserves,
revenue, and present worth values contained in the Annual Report when our
estimates have been combined with those of another firm.
 
                                          Very truly yours,
 
                                          /S/ DEGOLYER AND MACNAUGHTON
 
                                          DeGOLYER and MacNAUGHTON