CERTIFICATION OF PERIODIC FINANCIAL REPORTS

I, Richard M. Cohen, Chief Financial Officer of Baseline Oil & Gas Corp.,
certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) the Quarterly Report on Form 10-QSB for the quarterly period ended September
30, 2006 (the "Periodic Report") which this statement accompanies fully complies
with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act
of 1934 (15 U.S.C. 78m or 78o(d)) and

(2) information contained in the Periodic Report fairly presents, in all
material respects, the financial condition and results of operations of Baseline
Oil & Gas Corp.

Dated: November 14, 2006


                                               /s/ Richard M. Cohen
                                               ---------------------------------
                                               Richard M. Cohen
                                               Chief Financial Officer

A signed original of this written statement required by Section 906 has been
provided to the Company and will be retained by the Company and furnished to the
Securities and Exchange Commission or its staff upon request.