EXHIBIT 23(b)
                                                    -------------


INDEPENDENT AUDITORS' CONSENT



We consent to the incorporation by reference in this Registration
Statement of New York Resources Corporation on Form S-8 of our
reports dated November 1, 1993 and June 29, 1993, appearing in
the Annual Report on Form 10-K of New Jersey Resources
Corporation for the year ended September 30, 1993 and in the
Annual Report on Form 11-K of New Jersey Resources Corporation
Employees' Retirement Savings Plan for the year ended December
31, 1992, respectively.  We also consent to the reference to us
under the heading "Item 5 Interests of Named Experts and Counsel"
in such Registration Statement.





DELOITTE & TOUCHE
Parsippany, New Jersey

February 22, 1994