OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
issued our report dated April 14, 2004, accompanying the financial statements
included in the Annual Report of Gulfport Energy Corporation on Form 10-KSB/A
for the year ended December 31, 2004. We consent to the incorporation by
reference of said report in the Registration Statement of Gulfport Energy
Corporation on Form S-8 (File No. 333-55738, effective February 16, 2001) and
Form S-3/A (File No. 333-124209).