EXHIBIT 8.2 [VINSON & ELKINS LETTERHEAD APPEARS HERE] June 2, 1999 Halliburton Company 3600 Lincoln Plaza 500 North Akard Street Dallas, Texas 75201-3391 Subject: PES (International) Limited ------------------------------------ Gentlemen: We participated in the preparation of the Registration Statement on Form S- 4 with respect to the Recommended Offer by Halliburton Company for the Ordinary Share Capital of PES (International) Limited, including the discussion set forth in the Registration Statement under the heading "United States Federal Tax Consequences". The discussion and the legal conclusions with respect to United States federal tax matters set forth therein reflect our opinion, and we believe they are accurate and complete in all material respects. We hereby consent to the use of our name in the Registration Statement and to the filing of this opinion as part of the Registration Statement. Very truly yours, /s/ VINSON & ELKINS L.L.P. VINSON & ELKINS L.L.P.