1
 
                                                                    EXHIBIT 23.2
 
                               February 12, 1999
 
Conoco Inc.
600 North Dairy Ashford
Houston, Texas 77001-6651
 
Gentlemen:
 
     In connection with the registration statement on Form S-3 (the February
Registration Statement) to be filed with the Securities and Exchange Commission
on or about February 12, 1999, by Conoco Inc. (Conoco), DeGolyer and MacNaughton
(the firm) hereby consents to the incorporation in the February Registration
Statement by reference to the prospectus dated October 21, 1998 contained in the
registration statement of Conoco on Form S-1 (File No. 333-60119) (the September
Registration Statement) of the firm's letter report dated September 23, 1998,
relating to a comparison of estimates prepared by the firm with those furnished
by Conoco of the proved oil, condensate, natural gas liquids, and natural gas
reserves, as of December 31, 1997, of certain properties owned by Conoco. We
further consent to the reference to the firm under the caption "Experts" in the
prospectus included in the February Registration Statement.
 
                                            Very truly yours,
 
                                            DeGOLYER and MacNAUGHTON