EX-23 2 d286478dex23.htm CONSENT OF DEGOLYER AND MACNAUGHTON

Consent of DeGolyer and MacNaughton

EXHIBIT 23

DeGolyer and MacNaughton

5001 Spring Valley Road

Suite 800 East

Dallas, Texas 75244

February 24, 2012

Sabine Royalty Trust

Bank of America, N.A.

Bank of America Plaza — 17th Floor

901 Main Street

Dallas, Texas 75202

Gentlemen:

We hereby consent to the inclusion of our third party letter report dated February 22, 2012, containing our opinion on the proved reserves and revenue, as of January 1, 2012, of certain royalty interests owned by Sabine Royalty Trust in the Annual Report on Form 10-K for the year ended December 31, 2011, of the Sabine Royalty Trust (the Form 10-K) to be filed with the Securities and Exchange Commission. We also consent to the references to our firm under “Properties-Reserves” in Item 2 and under “Supplemental Oil and Gas Information (Unaudited)-Reserve Quantities” in Item 8 of the Form 10-K.

Very truly yours,

/s/    DeGolyer and MacNaughton         

DeGolyer and MacNaughton

Texas Registered Engineering Firm F-716