EXHIBIT 23.3

                        CONSENT OF HEIN & ASSOCIATES LLP








            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the incorporation by reference in this Registration Statement of
Galaxy Energy Corporation on Form S-3/A (No. 333-126310) of our report, dated
March 15, 2005, appearing in the Annual Report on Form 10-K/A of Galaxy Energy
Corporation for the year ended November 30, 2004.

We also consent to the reference to our firm under the caption "Experts" in the
Prospectus, which is part of this Registration Statement.




/s/ HEIN & ASSOCIATES LLP

Denver, Colorado
August 9, 2005