EXHIBIT 99.1




                               [KPMG LETTERHEAD]



AUDITORS' REPORT

TO THE SHAREHOLDER OF BURLINGTON RESOURCES CANADA LTD.

We have audited the consolidated statements of income, retained earnings and
cash flows of Burlington Resources Canada Ltd. (formerly Burlington Resources
Canada Energy Ltd.) for the year ended December 31, 1999. These financial
statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements based on
our audits.

We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform an audit to obtain
reasonable assurance whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.

In our opinion, these consolidated financial statements present fairly, in all
material respects, the results of the Company's operations and cash flows for
the year ended December 31, 1999 in accordance with United States generally
accepted accounting principles.




KPMG LLP

Chartered Accountants
Calgary, Canada

March 3, 2000