Exhibit 16.1

PricewaterhouseCoopers LLP

1201 Louisiana

Suite 2900

Houston TX 77002-5678

Telephone (713) 356 4000

Facsimile (713) 356 4717

May 9, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Burlington Resources Inc. Retirement Savings Plan (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Burlington Resources Inc. Retirement Savings Plan dated May 9, 2006. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,