EXHIBIT 23 DeGolyer and MacNaughton One Energy Square Dallas, Texas 75206 March 26, 1996 Sabine Royalty Trust NationsBank of Texas, N.A. NationsBank Plaza - 12th Floor 901 Main Street Dallas, Texas 75202 Gentlemen: We hereby consent to the inclusion of our letter report dated March 14, 1996, concerning the reserves and revenues, as of January 1, 1996, of certain royalty interests owned by Sabine Royalty Trust in the Annual Report on Form 10-K for the year ended December 31, 1995, of the Sabine Royalty Trust to be filed with the Securities and Exchange Commission. We also consent to the references to our firm under "Reserves" in Item 2 of the Form 10-K. Very truly yours, /s/ DeGolyer and MacNaughton ---------------------------------------- DeGolyer and MacNaughton