Exhibit 23.3


                CONSENT OF NETHERLAND, SEWELL & ASSOCIATES, INC.

We  hereby consent to the incorporation by reference in your Amendment 2 to Form
SB-2  Registration  Statement  of Gulfport Energy Corporation (Gulfport), of our
reserve  report dated March 11, 2004, of the estimates of the net proved oil and
gas  reserves  of  Gulfport and their present values, as of January 1, 2004, and
all  references  to  our  firm  therein.



                               NETHERLAND, SEWELL & ASSOCIATES, INC.


                               /s/J. Carter Henson, Jr.
                               Senior Vice President

Houston, Texas
July 19, 2004