EXHIBIT 23(b)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in  Post-Effective  Amendment No. 1
to  Registration  Statement Nos.  333-1006,  333-27995,  333-55999,  333-70485 ,
333-39218,  333-63198,  333-106253,  and 333-116249 on Form S-8,  Post-Effective
Amendment No. 2 to Registration  Statements Nos. 333-39172 and 333-90398 on Form
S-8 and Post-Effective  Amendment No. 2 to Registration Statement No. 333-107676
on Form  S-3 of our  report  dated  March  8,  2004  relating  to the  financial
statements of Denbury  Resources  Inc.,  which report  expresses an  unqualified
opinion and includes an explanatory  paragraph relating to a change in method of
accounting for asset retirement  obligations in 2003 as required by Statement of
Financial  Accounting  Standards  No.  143,  "Accounting  for  Asset  Retirement
Obligations",  appearing in this Annual Report on Form 10-K of Denbury Resources
Inc. for the year ended December 31, 2004.

/s/ Deloitte & Touche LLP
-------------------------
Dallas, Texas
March 14, 2005