UNITED  STATES
                      SECURITIES  AND  EXCHANGE  COMMISSION
                            Washington,  D.C.  20549


                                  SCHEDULE 13G

                    Under the Securities Exchange Act of 1934

                           (Amendment No.     2     )*

                          Gulf Canada Resources Limited
                                 (Name of Issuer)

                   Ordinary Stock, Par Value $ 0.00 per share
                          (Title of Class of Securities)
                                    40218L305
                                 (CUSIP Number)



Check the following box if a fee is being paid with this statement []  (A fee is
not  required  only  if the filing person:  (1) has a previous statement on file
reporting  beneficial  ownership  of  more  than  five  percent  of the class of
securities  described  in  Item  1;  and  (2)  has filed no amendment subsequent
thereto  reporting  beneficial ownership of five percent or less of such class.)
(See  Rule  13d-7.)

*The  remainder  of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities, and
for  any  subsequent  amendment  containing  information  which  would alter the
disclosures  provided  in  a  prior  cover  page.

The information required in the remainder of this cover page shall not be deemed
to  be  "filed"  for the purpose of Section 18 of the Securities Exchange Act of
1934  ("Act") or otherwise subject to the liabilities of that section of the Act
but  shall  be  subject  to  all  other  provisions of the Act (however, see the
Notes).





CUSIP  NO.   40218L305                      13G           PAGE   2OF   4   PAGES



1     NAME  OF  REPORTING  PERSON
      S.S.  OR  I.R.S.  IDENTIFICATION  NO.  OF  ABOVE  PERSON.

      Manning  &  Napier  Advisors,  Inc.
      IRS  #  16-0995736


2     CHECK  THE  APPROPRIATE  BOX  IF  A  MEMBER OF A GROUP *      (a)    [   ]
                                                                    (b)    [   ]


3     SEC  USE  ONLY



4     CITIZENSHIP  OR  PLACE  OF  ORGANIZATION

      New  York


NUMBER  OF  SHARES  BENEFICIALLY  OWNED BY  EACH  REPORTING  PERSON  WITH

               5     SOLE  VOTING  POWER

                    23,239,197

               6     SHARED  VOTING  POWER

                    -0-

               7     SOLE  DISPOSITIVE  POWER

                    25,026,072

               8     SHARED  DISPOSITIVE  POWER

                    -0-

9      AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON

       25,026,072


10     CHECK  BOX  IF  THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES *

11     PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  9

       7.07%

12     TYPE  OF  REPORTING  PERSON  *

Investment  Advisor





          *SEE INSTRUCTION BEFORE FILLING OUT!                PAGE   3   OF   4

Item  1(a):  Name  of  Issuer:

     Gulf  Canada  Resources  Limited

Item  1(b):  Address  of  Issuer's  Principal  Executive  Office:

     P.O.  Box  130
     401  9th  Avenue  SW
     Calgary,  Alberta  T2P2H7    Canada

Item  2(a):  Name  of  Person  Filing:

     Manning  &  Napier  Advisors,  Inc.

Item  2(b):  Address  of  Principal  Business  Office,  or,  if none, Residence:

     1100  Chase  Square
     Rochester,  New  York  14604

Item  2(c):  Citizenship:

     New  York

Item  2(d):  Title  of  Class  of  Securities:

     Ordinary  Stock,  Par  Value  $0.00

Item  2(e):  CUSIP  Number:

     40218L305

Item 3:  If this statement is filed pursuant to rule 13d-1(b) of 13d-2(b), check
         whether  the  person  filing  is  a  :

(e)  [X]  Advisor  is  an Investment Adviser registered under Section 203 of the
          Investment  Advisers  Act  of  1940.

Item  4:  Ownership:

(a)  Amount  Beneficially  Owned:     25,026,072
(b)  Percent  of  Class:  Based on the most recent prices provided by Bloomberg,
     L.P.,   499  Park  Avenue,   New  York,   New  York,   10022,  listing  the
     outstanding  shares  of common stock on  December 31, 2001  as  353,984,000
     it  is  believed  person  filing  has  beneficial  ownership  of    7.07  %
(c)  Number  of  shares  as  to  which  such  person  has:
     (i)    sole  voting  power:          23,239,197
     (ii)   shared  voting  power:          -0-
     (iii)  sole  dispositive  power:     25,026,072
     (iv)   shared  dispositive  power:     -0-





                                                            PAGE   4   OF    4

Item  5:  Ownership  of  Five  Percent  or  Less  of  a  Class:

Not  applicable


Item  6:  Ownership  of  More  than  Five  Percent  on Behalf of Another Person:

Not  applicable


Item  7:  Identification and Classification of the Subsidiary Which Acquired the
Security  Being  Reported  on  By  the  Parent  Holding  Company:

Not  applicable


Item  8:  Identification  and  Classification  of  Members  of  the  Group:

Not  applicable


Item  9:  Notice  of  Dissolution  of  a  Group:

Not  applicable


Item  10:  Certification:

By  signing  below,  I certify that, to the best of my knowledge and belief, the
securities  referred  to  above were acquired in the ordinary course of business
and  were not acquired for the purpose of and do not have the effect of changing
or  influencing  the  control  of  the  issuer  of  such securities and were not
acquired  in  connection  with  or as participant in any transaction having such
purposes  of  effect.




Signature:

After  reasonable  inquiry and to the best of my knowledge and belief, I certify
that  the information set forth in this statement is true, complete and correct.

 /s/Fonda  L.  Herrick                             Date:     February  14,  2001
    Fonda  L.  Herrick,  Corporate  Secretary