EXHIBIT 32.3

                    CERTIFICATION OF CHIEF ACCOUNTING OFFICER
     PURSUANT TO RULE 13a-14(b) OR RULE 15d-14(b) AND 18 U.S.C. SECTION 1350

In connection with the Quarterly Report on Form 10-Q of The Meridian Resource
Corporation (the "Company") for the quarter ended March 31, 2004, as filed with
the Securities and Exchange Commission on the date hereof (the "Form 10-Q"), I,
Lloyd V. DeLano, Chief Accounting Officer of the Company, certify pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.       The Form 10-Q 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 Form 10-Q fairly presents, in all
         material respects, the financial condition and results of operations of
         the Company.

         Date: May 5, 2004

                                               /s/ Lloyd V. DeLano
                                               ---------------------------------
                                               Lloyd V. DeLano
                                               Chief Accounting Officer

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