Exhibit
99.1
Audit
Committee Pre-Approval of Non-Audit Services
On
July 19, 2007, the Audit Committee of the Board of Directors of St.
Mary Land & Exploration Company approved in advance certain non-audit
services to be performed by Deloitte & Touche LLP, St. Mary’s independent
auditor. These non-audit services were corporate income tax
compliance services in the third quarter of 2007.