EXHIBIT 23.5


            CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the
Registration Statement of Form F-3 (Registration Statement
dated July 13, 2001) of our report dated June 6, 2000
(except for notes 1, 25 and 26 for which the date is October
17, 2000) on the consolidated financial statements of Golden
Ocean Group Limited as of and for the year ended December
31, 1999, which report was included in the Form 6-K filed by
Frontline Ltd. on October 26, 2000.  We consent to the
inclusion in this Registration Statement of our report dated
March 26, 1999 (except for notes 28 and 29 for which the
date is October 17, 2000) on our audit of the consolidated
financial statements of Golden Ocean Group Limited as of and
for the years ended December 31, 1998 and 1997, which appear
in this Registration Statement.  We consent to the inclusion
in this Registration Statement of our report dated February
22, 2001 on an audit of the consolidted financial statements
of Golden Ocean Group Limited as of and for the period from
October 10 to December 31, 2000, which report was included
in the Form 20-F filed by Frontline Ltd. on June 13, 2001.
We also consent to the references to us under the heading
"Experts" in the Registration Statement.



Moore Stephens
Chartered Accountants
St. Paul's House
Warwick Lane
London, England
July 13, 2001

















02089018.AB2