EXHIBIT 23.4

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement No.
333-65454 of PDVSA Finance Ltd. and Petroleos de Venezuela, S.A. on Form F-3, of
our report dated February 14, 2003, appearing in this Annual Report on Form 10-K
of CITGO Petroleum Corporation for the year ended December 31, 2003.


/s/ Deloitte & Touche LLP

Tulsa, Oklahoma
March 25, 2004