Exhibit 16.1


May 17, 2004


Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

     We have  read Item 4 of  Denbury  Resources  Inc.'s  Form 8-K dated May 17,
     2004, and have the following comments:

     1.   We agree with the statements  made in the first and second  paragraphs
          and in items (1) and (2) of the third paragraph.

     2.   We have no basis on which  to agree or  disagree  with the  statements
          made in item (3) of the third paragraph.

Yours truly,

/s/ Deloitte & Touche LLP
Dallas, Texas