29 July 2004

The Board of Directors
Frontline Ltd
Par-la-Ville Place
14 Par-la-Ville Road
4th Floor
Hamilton
Bermuda HM 08


Dear Sirs

CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the incorporation by reference in this Registration
Statement on Form F-3 of our report dated February 19, 2003 relating to the
financial statements of Golden Ocean Group Limited as of and for the year ended
December 31, 2002 and for the year ended December 31, 2001. We also consent to
the references to us under the heading "Experts" in such Registration Statement.

Yours faithfully


/s/Moore Stephens
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   Moore Stephens





02089.0018 #503286