Exhibit 15.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement No.
333-137598 on Form F-3 of our reports dated May 18, 2007, relating to the
financial statements of Nordic American Tanker Shipping Limited and management's
annual report on the effectiveness of internal control over financial reporting,
appearing in this Annual Report on Form 20-F of Nordic American Tanker Shipping
Limited for the year ended December 31, 2006.


\s\ Deloitte AS

Oslo, Norway
June 29, 2007