Exhibit 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 29, 2000 relating to the
consolidated financial statements, which appears in Plains Resources Inc.'s
Annual Report on Form 10-K for the year ended December 31, 1999. We also consent
to the reference to us under the heading "Experts" in such Registration
Statement.



PRICEWATERHOUSECOOPERS LLP

Houston, Texas
September 7, 2000




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