MOORE STEPHENS CHARTERED ACCOUNTANTS ---------------------- St. Paul's Mouse Warwick Lane London EC4P 4BN Tel: 020 7334 9191 Fax: 020 7248 3408 DX: 15 London www.moorestephens.co.uk 6 October 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 18, 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 - ------------------ Moore Stephens 02089.0009 #516694