CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form F-3 of our report dated June 24, 2003,  except for Notes 3, 27
and 28 for which the date is July 14, 2003, relating to the financial statements
of Frontline Ltd.,  which appears in Frontline Ltd.'s Annual Report on Form 20-F
for the year ended  December 31, 2003. We also consent to the reference to us as
experts  under  the  heading  "Independent  Accountants"  in  such  Registration
Statement.


PricewaterhouseCoopers
Hamilton Bermuda
October 7, 2004