<DOCUMENT>
<TYPE>EX-23.4
<SEQUENCE>3
<FILENAME>e753143ex23_4.txt
<DESCRIPTION>CONSENT OF MERCER CAPITAL
<TEXT>
                                                                    EXHIBIT 23.4

                            CONSENT OF MERCER CAPITAL


     As independent  advisors to the Special Committee of the Board of Directors
of Tengasco,  Inc.,  we hereby  consent to the  inclusion  in this  Registration
Statement on Form S-1 filed by Tengasco,  Inc. of the  information  contained in
our written preliminary report to the Special Committee,  our oral report to the
Special  Committee and our engagement letter with the Special Committee for such
purposes.

     We  further  consent  to the  reference  to this  firm  under  the  heading
"EXPERTS".



/s/ Andrew K. Gibbs                       February 12, 2004
---------------------------------         --------------------------------------
Andrew K. Gibbs                           Date
President of Mercer Capital



</TEXT>
</DOCUMENT>
