EXHIBIT 23.3

                                [NSA LETTERHEAD]

                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 (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, 333-45582 and 333-66602).


                                      NETHERLAND, SEWELL & ASSOCIATES, INC.



                                      By:  /s/ J. Carter Henson, Jr.
                                         --------------------------------------
                                               J. Carter Henson, Jr.
                                               Senior Vice President

Houston, Texas
March 26, 2003