1 ITEM 14(a)3, Exhibit 23(b) CONSENT OF INDEPENDENT PETROLEUM ENGINEERS We hereby consent to the references to our firm in the Annual Report of Tesoro Petroleum Corporation on Form 10-K for the fiscal year ended December 31, 1994, filed with the Securities and Exchange Commission in Washington, D.C. pursuant to the Securities Exchange Act of 1934. NETHERLAND, SEWELL & ASSOCIATES, INC. By: /s/ Frederic D. Sewell __________________________________ Frederic D. Sewell, President Dallas, Texas March 16, 1995