Exhibit 99.2

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Alliance Resource Partners, L.P. (the
"Partnership") on Form 10-Q for the quarterly period ended March 31, 2003 as
filed with the Securities and Exchange Commission on the date hereof (the
"Report"), I, Dale G. Wilkerson, Vice President and Controller (Principal
Accounting Officer) of Alliance Resource Management GP, LLC, the managing
general partner of the Partnership, certify, pursuant to 18 U.S.C. section 1350,
as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002, that:

         (1)  The Report fully complies with the requirements of section 13(a)
              or 15(d) of the Securities Exchange Act of 1934; and

         (2)  The information contained in the Report fairly presents, in all
              material respects, the financial condition and result of
              operations of the Partnership.

By: /s/ Dale G. Wilkerson
    ----------------------------------------
    Dale G. Wilkerson
    Vice President and Controller(Principal Accounting Officer)
    of Alliance Resource Management GP, LLC
    (the managing general partner of Alliance Resource Partners, L.P.)

    Date: May 8, 2003

The foregoing certification is being furnished solely pursuant to 18 U.S.C.
Section 1350 and is not being filed as part of the Report or as a separate
document. A signed original of this written statement required by Section 906
has been provided to the Partnership and will be retained by the Partnership and
furnished to the Securities and Exchange Commission or its staff upon request.