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 June 30, 2006, 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: August 8, 2006

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