EXHIBIT 23.3

                         CONSENT OF ARTHUR ANDERSEN LLP

     As independent public accountants, we hereby consent to the incorporation
by reference in this Registration Statement on Form S-3 of our report dated
February 14, 2002 (except as to Note 16 to the financial statements, for which
the date is February 20, 2002) on the financial statements of Golden Eagle
Refining and Marketing Assets Business as of December 31, 2001 and 2000 and for
the year ended December 31, 2001 and the four months ended December 31, 2000
included in Tesoro Petroleum Corporation's Form 8-K dated February 21, 2002, and
to all references to our firm included in this Registration Statement.

                                                         /s/ ARTHUR ANDERSEN LLP

San Antonio, Texas
March 8, 2002