Exhibit 23.2

LOGO

CONSENT OF NETHERLAND, SEWELL & ASSOCIATES, INC.

We hereby consent to the inclusion in the Form 10-K of Gulfport Energy Corporation for 2007, of our report dated February 15, 2008, on oil and gas reserves of Gulfport Energy Corporation and its subsidiaries and to the incorporation by reference of said report in the Registration Statements of Gulfport Energy Corporation on Forms S-8 (File No. 333-135728, effective July 12, 2006; File No. 333-129178, effective October 21, 2005; and File No. 333-55738, effective February 16, 2001) and on Forms S-3 (File No. 333-146988, effective November 13, 2007; File No. 333-143659, effective July 18, 2007; and File No. 333-139480, effective January 23, 2007).

 

NETHERLAND, SEWELL & ASSOCIATES, INC.

 

By:

 

/s/ DANNY D. SIMMONS

   

Danny D. Simmons

Executive Vice President

Houston, Texas

March 13, 2008