EXHIBIT 23

                         INDEPENDENT AUDITORS' CONSENT


     We consent to the incorporation by reference in this Registration Statement
of Denbury  Resources Inc. on Form S-8 of our report dated February 22, 2000, on
the consolidated financial statements of Denbury Resources Inc., incorporated by
reference in the Annual  Report on Form 10-K of Denbury  Resources  Inc. for the
year ended December 31, 1999.



Deloitte & Touche LLP


Dallas, Texas
June 13, 2000