CUBIC ENERGY INC
10KSB40, EX-23.1, 2000-09-27
DRILLING OIL & GAS WELLS
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                         CONSENT OF INDEPENDENT AUDITORS



Cubic Energy, Inc.



We hereby consent to the use in the Form 10-KSB filing of our report dated
August 23, 2000 relating to the balance sheet of Cubic Energy, Inc. as of June
30, 2000 and the related statements of operations, changes in shareholders'
equity and cash flow for the year then ended, which are contained in that
filing.




                                              /s/  Philip Vogel & Co., PC


                                              PHILIP VOGEL & CO., PC


Dallas, Texas
September 25, 2000



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