Exhibit 23.2

DEGOLYER AND MACNAUGHTON
5001 Spring Valley Road
Suite 800 East
Dallas, Texas 75244

March 25, 2008

Approach Resources, Inc.
One Ridgmar Centre
6500 West Freeway, Suite 800
Fort Worth, Texas 76116

Ladies and Gentlemen:

     We consent to the use of the name DeGolyer and MacNaughton, to references to DeGolyer and MacNaughton, and to the inclusion of references to our “Appraisal Report as of December 31, 2006 on Certain Properties owned by Approach Resources,” “Appraisal Report as of December 31, 2006 on Certain Properties owned by Approach Oil and Gas,” and “Appraisal Report as of December 31, 2007 on Certain Properties owned by Approach Resources” (our Reports) in the Approach Resources, Inc. Form 10-K to be filed on or about March 27, 2008 (including any amendments thereto, collectively referred to hereinafter as “Form 10-K”). We are able to verify that the reserves listed for Approach Resources, Inc. in the table on Page 5 of the Form 10-K are the same as those listed in our Reports.

Very truly yours,
 

/s/ DeGOLYER and MacNAUGHTON  

DeGOLYER and MacNAUGHTON