PLAINS RESOURCES INC
S-3/A, EX-23.2, 2001-01-09
PETROLEUM & PETROLEUM PRODUCTS (NO BULK STATIONS)
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                                                                    EXHIBIT 23.2


                      CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 (File No. 333-33804) of our report dated March 29, 2000
relating to the consolidated financial statements, which appears in Plains
Resources Inc.'s Annual Report on Form 10-K for the year ended December 31,
1999. We also consent to the reference to us under the heading "Experts" in such
Registration Statement.


PRICEWATERHOUSECOOPERS LLP



Houston, Texas

January 9, 2001



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