EXHIBIT 23

                                November 13, 2000


Mr. Don Colton
Pioneer Oil and Gas
1206 W. South Jordan Parkway, Unit B
South Jordan, UT 84095-4551


RE:                                     Pioneer Oil and Gas 2000 Reserve Report


Dear Mr. Colton:

This report provides an appraisal of net oil and gas reserves and the associated
economic benefit to Pioneer Oil and Gas (FOG) as of September 30, 2000. The only
reserves class evaluated was Proved Developed Producing.  No credit was given to
behind pipe zones, potential enhanced oil recovery, infill drilling or wells not
currently producing due to operational problems.

Product Pricing
As requested, the economics were run using SEC pricing guidelines. The oil price
used was based on the spot price as of September 30, 2000.  An historical  price
differential  was calculated for each property  between the most recent wellhead
price received and the monthly strip of historical WTI postings as obtained from
the US Bank  Energy  Group.  This  differential  was then  applied to the quoted
September  30th WTI posting of $27.50,  to obtain the price used.  The gas price
was handled in a similar fashion.  The  differential was calculated  between the
actual price  received and the average of four  regional gas pipeline  postings.
The  differential was then applied to the average Index Price for September 30th
of $4.13/MMBTU.  For comparison purposes,  this price corresponds to a Henry Hub
Spot Price of  approximately  $4.64/MMBTU  as of September 30, 2000. All product
pricing was held flat for the life of the project.

A limited number of properties were selling gas under multiple month  contracts.
For these  properties,  product  pricing was held at contract levels through the
life of the  contract and then  adjusted to the  September  30th spot price,  as
determined above.

Reserves Classification:
-------- --------------
Only one class of reserves were evaluated,  Proved Developed Producing (PDP). No
credit was given to behind pipe zones,  potential enhanced oil recovery,  infill
drilling or wells not  currently  producing  due to  operational  problems.  The
reserves were  classified  using the Society of Petroleum  Evaluation  Engineers
Reserve Definitions, a copy of which is attached to this report.

<PAGE>

Pioneer Oil and Gas 2000 Reserve Report                       November 13, 2000
Scott H Stinson, P.E.



Estimates of oil,  condensate,  natural gas liquids, and gas reserves and future
net revenue  should be regarded  only as estimates  that are likely to change as
actual  production and pressure  history  becomes  available.  Not only are such
reserve and  revenue  estimates  based on that  information  which is  currently
available,  but such estimates are also subject to the uncertainties inherent in
the application of judgmental factors in interpreting such information.

Sources of Information
The  majority of the data used in the  preparation  of this report was  obtained
from P0G. This information consisted of revenue check details,  division orders,
oil run statements, ownership interests,  spreadsheets detailing operating costs
and miscellaneous pricing information.  Additional information was obtained from
the individual property  operators,  industry contacts and other public sources.
Production  information  was obtained from the operator,  Petroleum  Information
(PI) and the Wyoming Oil and Gas Conservation Commission. No attempt was made to
independently  verify the  accuracy  of this data.  A field  examination  of the
properties was not considered necessary for the purposes of this evaluation.

Operating Costs
The operating costs used in the economics were based on actual historical costs.
The estimated  operating expense includes field operating costs, pumper charges,
direct  supervision  and third party  operator  overhead  charge.  No  allocated
overhead was included for POG operated  properties.  As with pricing,  operating
expenses were held flat for the life of the project

Ownership
The working interest and net revenue interest  ownerships used in this appraisal
were  provided  by  P0G.  No  Farmouts  or  reversions  were  considered  in the
economics.

Methodology:
-----------
The estimates of Expected  Ultimate  Recovery  (EUR) by well were prepared using
primarily decline curve analysis. Where appropriate, EUR estimates were made for
oil wells by extrapolating  the  Water-Oil-Ratio  vs.  Cumulative Oil Production
plot to a determined  economic limit.  These  methodologies are commonly used by
the petroleum industry once detailed production data is available.

Evaluator Information:
--------- -----------
     Scott  H  Stinson  is  a  consulting   petroleum  engineer  with  20  years
experience. His primary emphasis has been on exploration,  project economics and
formation evaluation.  Mr. Stinson started Fall Line Energy, a small oil and gas
company  and  consulting  firm in 1993.  Prior to Fall Line,  Mr.  Stinson  held
positions with Chevron,  Terra Resources (Later Pacific Enterprises Oil Company)
and Conley P. Smith Operating Company.


<PAGE>


Pioneer Oil and Gas 2000 Reserve Report                      November 13, 2000
Scott H. Stinson, P.E.



Mr. Stinson is an active member of the Independent  Petroleum Association of the
Mountain  States  (WAMS).  Previously,  he held the  position of Rocky  Mountain
Vice-Chairman and Wyoming Reserves  Coordinator for the American Gas Association
(AGA). In addition, he is an active member of the Society of Petroleum Engineers
(SPE) and the Society of Petroleum Evaluation Engineers (SPEE).

Mr. Stinson earned a Bachelor of Science  degree in Petroleum  Engineering  from
the  University  of  Wyoming in 1981 and a Masters  in  Business  Administration
(Finance)  from the  University of  Colorado-Denver  in 1994. He is a registered
petroleum engineer in the states of Colorado and Wyoming.

Neither Fall Line Energy,  nor Scott H Stinson,  has any interest in the subject
properties and neither the employment to make this study nor the compensation is
contingent  on the  estimates of reserves and the future income from the subject
properties.

Thank  you for the  opportunity  to  perform  this  evaluation.  If you have any
questions or require any additional information, please do not hesitate to call.


                                   Sincerely,

                             Fall Line Energy, Inc.


                                         /S/
                              -----------------------------
                              Scott H Stinson, P.R
                              President