CONSENT OF INDEPENDENT ACCOUNTANTSGISFinancial Printing Group

                CONSENT OF NETHERLAND, SEWELL & ASSOCIATES, INC.



We hereby consent to (i) the references in this Form 10-K of Plains Resources
Inc., as well as in the Notes to the Consolidated Financial Statements included
in such Form 10-K, to our reserve reports to the interest of Plains Resources
Inc. and its subsidiaries, Stocker Resources Inc., Calumet Florida, Inc. and
Arguello Inc. (collectively the "Company"), relating to the estimated quantities
of certain of the Company's proved reserves of oil and gas and present values
thereof for certain periods (the "Reserve Reports"), and (ii) the incorporation
by reference of the Reserve Reports into Plains Resources Inc.'s previously
filed Registration Statements on Form S-3  (Nos. 333-80364, 33-84064, 333-01851,
333-42773, 333-42767, 333-65939 and 333-33804) and on Form S-8 (Nos. 33-43788,
33-48610, 33-53802, 33-06191, 333-27907, 333-45558, 333-45562 and 333-66602).

                                    NETHERLAND, SEWELL & ASSOCIATES, INC.



                                    By: /s/ Frederic D. Sewell
                                        -------------------------------------
                                    Frederic D. Sewell
                                    President

Dallas, Texas
March 20, 2002