ATP Oil & Gas announced that the Audit Committee of ATP's Board of
Directors has appointed Deloitte & Touche LLP as the independent auditors for
ATP to audit the Company's financial statements for the fiscal year ending
December 31, 2004. The Audit Committee dismissed KPMG LLP ("KPMG") as ATP's
independent auditor following completion of services for the fiscal year
ending December 31, 2003. KPMG has served as ATP's independent auditor since
1997. On April 23, 2004, the Company filed a Form 8-K Report with regard to
this change of independent auditors.