Exhibit 23.2

DeGolyer and MacNaughton

5001 Spring Valley Road

Suite 800 East

Dallas, Texas 75244

July 27, 2006

NEG Operating LLC

1400 One Energy Square

4925 Greenville Avenue

Dallas, Texas 75206

Ladies and Gentlemen:

We hereby consent to the incorporation of the references to DeGolyer and MacNaughton and to the use by reference of information contained in our “Appraisal Report as of December 31, 2003 on Certain Properties owned by NEG Operating LLC,” “Appraisal Report as of December 31, 2004 on Certain Properties owned by NEG Operating LLC,” and “Appraisal Report as of December 31, 2005 on Certain Properties owned by NEG Operating LLC” (our Reports) in the NEG Oil and Gas, LLC Form S-1 (Registration Statement). However, since the estimates of crude oil and natural gas reserves set forth in our Reports have been combined with reserves estimates of other petroleum consultants, we are necessarily unable to verify the accuracy of the reserves estimates contained in the aforementioned Registration Statement.

We further consent to the reference to our firm as experts in the Registration Statement.


	Very truly yours,

	/s/ DeGolyer and MacNaughton


	DeGOLYER and MacNAUGHTON

NEG Oil & Gas LLC S-1