EXHIBIT 18

July 8, 2004

Endeavour International Corporation
1001 Fannin Street, Suite 1700
Houston, Texas 77002

Ladies and Gentlemen:

We have been furnished with a copy of (i) the consolidated financial statements
of Endeavour International Corporation (the "Company") as of December 31, 2003
and 2002, and for the years then ended and for the period from January 13, 2000
(the date of inception) through December 31, 2003 and (ii) the interim
consolidated financial statements of the Company as of March 31, 2004 and for
the three months ended March 31, 2004 and 2003 all as contained in the Form 8-K
dated June 7, 2004 and we have read the Company's statements contained in the
notes to the consolidated financial statements. As stated in those notes, the
Company changed its method of accounting for oil and gas properties and
expenditures to the full cost method from the successful efforts method.

The Company based its decision to change on the following factors, among others.

- -     During February 2004, the Company completed a series of transactions that
      significantly transformed the nature and scope of its business. These
      changes included:

            -     a new management team;

            -     a new business strategy of exploration, exploitation and
                  acquisition that will be focused on the North Sea;

            -     the acquisition of NSNV, Inc. which possessed the seismic data
                  and management team that will be central to the Company's new
                  strategy; and;

            -     a restructuring which resulted in the sale of all interests in
                  U.S. oil and gas properties.

- -     Prior to February 2004, the Company had no technical exploration and
      production staff and did not have any production until the fourth quarter
      of 2003. The only producing property, which had minimal production, was
      sold in the February 2004 restructuring.

- -     The Company believes that the full cost method of accounting is more
      appropriate for an exploration focused company and will more accurately
      reflect the results of its future operations. The Company believes
      capitalization of seismic and other exploration technology as well as the
      cost of all exploratory wells recognizes the value these expenditures add
      to the exploration program of an exploration focused company and that
      amortization of these costs over the life of the discovered reserves
      provides a more appropriate method of matching revenues and expenses
      related to the Company's exploration strategy.

In accordance with your request, we have reviewed and discussed with Company
officials the circumstances and business judgment and planning upon which the
decision to make this change in the method of accounting was based.



Since we were appointed the Company's auditors in April 2004, we have not
audited any financial statements of the Company as of any date or for any
period, nor have we audited the information set forth in the aforementioned
notes to the consolidated financial statements; accordingly, we do not express
an opinion concerning the factual information contained therein.

Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.

Very truly yours,

/s/KPMG LLP