EXHIBIT 23.2

DEGOLYER AND MACNAUGHTON

5001 Spring Valley Road
Suite 800 East
Dallas, Texas 75244

February 27, 2007

Superior Energy Services, Inc.
1105 Peters Road
Harvey, LA 70058

Ladies and Gentlemen:

     We hereby consent to the reference to DeGolyer and MacNaughton and to the incorporation of the estimates contained in our “Appraisal Report as of December 31, 2006 on Certain Properties owned by SPN Resources, LLC” (our Report) in “Part 1, General Business Description, Oil and Natural Gas Reserves” and in the “Notes to the Consolidated Financial Statements” portion of the Annual Report on Form 10-K of Superior Energy Services, Inc. for the year ended December 31, 2006. SPN Resources, LLC is a wholly owned subsidiary of Superior Energy Services, Inc. In addition, we hereby consent to the incorporation by reference of references to DeGolyer and MacNaughton and to our Report in Superior Energy Services, Inc.’s Registration Statements on Form S-3 (Registration Nos. 333-123442 and No. 333-35286) and on Form S-8 (Registration Nos. 333-125316, 333-116078, 333-101211, 333-33758, 333-43421, 333-12175, and 333-136809).

Very truly yours,

/s/ DeGOLYER and MacNAUGHTON