Exhibit 23.1

August 16, 2002

The Board of Directors
Seitel, Inc.
50 Briar Hollow Lane, 7th Floor West
Houston, Texas 77027

Dear Sirs:

Note D of Notes to the Consolidated Interim Financial Statements of Seitel, Inc.
included in its Form 10-Q for the three months ended June 30, 2002 describes a
change in the method of accounting for the amortization of the Company's created
seismic data library. There are no authoritative criteria for determining a
"preferable" seismic data amortization method based on the particular
circumstances; however, we conclude that such change in the method of accounting
is to an acceptable alternative method which, based on your business judgment to
make this change and for the reasons stated in Note D, is preferable in your
circumstances. We have not conducted an audit in accordance with generally
accepted auditing standards of any financial statements of the Company as of any
date or for any period subsequent to December 31, 2001, and therefore we do not
express any opinion on any financial statements of Seitel, Inc. subsequent to
that date.

                                                     Very truly yours,

                                                     Ernst & Young LLP