EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 22, 2001 relating to the
consolidated financial statements, which appears in Plains Resources Inc.'s
Annual Report on Form 10-K for the year ended December 31, 2000.


/s/ PricewaterhouseCoopers LLP
    PricewaterhouseCoopers LLP
    Houston, Texas
    July 31, 2001