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                                                      ITEM 14(a)3, EXHIBIT 23.2



CONSENT OF INDEPENDENT PETROLEUM ENGINEERS AND GEOLOGISTS




       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, 1996, 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/ CLARENCE M. NETHERLAND       
                                          --------------------------------------
                                                  Clarence M. Netherland
                                                         Chairman



Dallas, Texas
March 21, 1997