Exhibit 23.1

            Consent of Independent Registered Public Accounting Firm

     We consent to the reference to our firm under the caption "Experts" and to
the use of our report dated March 31, 2004 on the consolidated financial
statements of W&T Offshore, Inc.; our report dated April 26, 2004 on the
statement of revenues and direct operating expenses of certain oil and gas
properties acquired from ConocoPhillips; and our report dated June 7, 2004 on
the statement of revenues and direct operating expenses of certain oil and gas
properties acquired from Burlington Resources, Inc., in Amendment No. 2 to the
Registration Statement (Form S-1, Registration No. 333-115103) and related
Prospectus of W&T Offshore, Inc., for the registration of __,000,000 shares of
its common stock.

                                                       /s/ Ernst & Young LLP

New Orleans, Louisiana
July 27, 2004