EXHIBIT 8
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                        CONSENT OF INDEPENDENT AUDITORS

We hereby  consent to the  inclusion in the Annual Report of Western Oil Sands
Inc. on Form 40-F for the year ended  December  31,  2005 of our report  dated
February 16, 2006 relating to the  consolidated  balance sheets of Western Oil
Sands Inc. as at December 31, 2005 and 2004 and the consolidated statements of
operations and retained earnings and cash flows for the years then ended.


/s/  PricewaterhouseCoopers LLP
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Calgary, Alberta
March 27, 2006