EXHIBIT 23.2

                     CONSENT OF T. J. SMITH & COMPANY, INC.

March 10, 2006

The Meridian Resource Corporation
1401 Enclave Parkway, Suite 300
Houston, Texas 77077

Re: Consent of Independent Petroleum Engineers

Gentlemen:

     We hereby consent to the references to our reviews dated February 3, 2004
and January 28, 2005, and February 7, 2006, which were used to prepare the
Estimated Future Reserves Attributable to Certain Leasehold Interests of The
Meridian Resource Corporation as of December 31, 2003, December 31, 2004 and
December 31, 2005, respectively, in your Form 10-K and to the reference to T. J.
Smith & Company, Inc. as experts in the field of petroleum engineering.

     We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 333-86788) pertaining to the Non-Employee Directors' Stock Option
Plan, 1990 Stock Option Plan, 1994 Executive Officer Warrants and 1993
Non-Employee Director Stock Options Plan and in the Registration Statement (Form
S-8 No. 333-40009) pertaining to The Texas Meridian Resources Corporation 1995
Long-Term Incentive Plan, The Texas Meridian Resources Corporation 1997
Long-Term Incentive Plan, Cairn Energy USA, Inc. 1993 Stock Option Plan, As
Amended, and Cairn Energy USA, Inc. Directors Stock Option Plan, As Amended, and
in the Registration Statement (Form S-8 No. 333-83737) pertaining to The
Meridian Resource Corporation Geoscientist Well Bonus Plan and The Meridian
Resource Corporation Director Stock Option Plan, and in the Registration
Statement (Form S-8 No. 333-83735) pertaining to The Texas Meridian Resources
Corporation 1997 Long-Term Incentive Plan and The Texas Meridian Resources
Corporation Director Stock Option Plan of The Meridian Resource Corporation, and
in the Registration Statement (Form S-3 No. 333-41140) pertaining to The
Meridian Resource Corporation offering of up to $100,000,000 in Debt Securities,
Preferred Stock and Common Stock and in the Registration Statement (Form S-3 No.
333-75414) pertaining to The Meridian Resource Corporation offering of 1,940,991
shares of Common Stock and in the Registration Statement (Form S-3 No.
333-89620) pertaining to The Meridian Resource Corporation offering of
14,073,684 shares of Common Stock by selling security holders and in the
Registration Statement (Form S-3 No. 333-116240) pertaining to The Meridian
Resource Corporation offering of up to $350,000,000 in Debt Securities,
Preferred Stock and Common Stock.

                                        Yours very truly,

                                        T. J. Smith & Company, Inc.


                                        /s/ T. J. Smith
                                        ----------------------------------------
                                        By T.J. Smith