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                                                                    EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
Costilla Energy, Inc.

         We consent to the use of our reports incorporated herein by reference
and to the reference to our firm under the heading "Experts" in the Prospectus.



                                                              KPMG  LLP

Midland, Texas
January 8, 1999