EXHIBIT 23(c)



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


     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of our reserve report to the interest of Plains Resources
Inc. and its subsidiary, Calumet Florida, Inc. (collectively, the "Company")
dated March 19, 1999, relating to the estimated quantities of certain of the
Company's proved reserves of oil and gas located in Florida and Louisiana 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, 1998, 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 "Experts" in such Registration Statement.



NETHERLAND, SEWELL & ASSOCIATES, INC.
Dallas, Texas
November 17, 1999