Exhibit 23.3

            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  reports  dated June 24,  2004 and June 28,  2002,
except  for  Note 27 for  which  the  date is July  14,  2003,  relating  to the
financial  statements of Frontline Ltd., which appear 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.


/s/ PricewaterhouseCoopers AS

PricewaterhouseCoopers AS
Oslo, Norway
December 30, 2004