Exhibit 23

INDEPENDENT AUDITORS' CONSENT

     We consent to the  incorporation  by reference in this  Amendment  No. 1 to
Registration  Statement No.  333-70485 of Denbury  Resources  Inc. of our report
dated  March 3, 2003,  appearing  in the  Annual  Report on Form 10-K of Denbury
Resources Inc. for the year ended December 31, 2002.

/s/ Deloitte & Touche LLP

Dallas, Texas
December 29, 2003