<SUBMISSION>
<ACCESSION-NUMBER>0000950134-07-001045
<TYPE>S-8
<PUBLIC-DOCUMENT-COUNT>5
<FILING-DATE>20070123
<DATE-OF-FILING-DATE-CHANGE>20070123
<EFFECTIVENESS-DATE>20070123
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>MARTIN MIDSTREAM PARTNERS LP
<CIK>0001176334
<ASSIGNED-SIC>5171
<IRS-NUMBER>050527861
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>S-8
<ACT>33
<FILE-NUMBER>333-140152
<FILM-NUMBER>07546524
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>4200 STONE ROAD
<CITY>KILGORE
<STATE>TX
<ZIP>75662
<PHONE>9039836200
</BUSINESS-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>d42890sv8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<HEAD>
<TITLE>sv8</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">As filed
with the Securities and Exchange Commission on January&nbsp;23, 2007<BR>
Registration No.&nbsp;333-___
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>MARTIN MIDSTREAM PARTNERS L.P.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact name of Registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>05-0527861</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"> of incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Identification Number)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>4200 Stone Road<BR>
Kilgore, Texas 75662<BR>
(903)&nbsp;983-6200</B><BR>
(Address of principal executive offices, including zip code)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Martin Resource Management Corporation Purchase Plan<BR>
for Units of Martin Midstream Partners L.P.</B><BR>
(Full Title of the Plan)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Ruben S. Martin<BR>
Martin Midstream Partners L.P.<BR>
4200 Stone Road<BR>
Kilgore, Texas 75662</B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">(Name and Address of Agent For Service)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>(903)&nbsp;983-6200</B><BR>
(Telephone Number, Including Area Code, of Agent For Service)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><I>Copy to:</I><BR>
Neel Lemon<BR>
Baker Botts L.L.P.<BR>
2001 Ross Avenue, Suite&nbsp;800<BR>
600 Trammell Crow Center<BR>
Dallas, Texas 75201-2980<BR>
Telephone: (214)&nbsp;953-6500<BR>
Facsimile: (214)&nbsp;953-6503</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U><B>CALCULATION OF REGISTRATION FEE</B></U>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="54%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Title of Each</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Class of</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Securities to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price per</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate Offering</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Registered (1)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered (2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Share (3)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Price</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Fee</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px"><B>Common Units
representing
limited partnership
interests</B></DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000"><B>500,000</B></TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000"><B>$</B></TD>
    <TD align="right" style="border-top: 2px solid #000000"><B>34.09</B></TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000"><B>$</B></TD>
    <TD align="right" style="border-top: 2px solid #000000"><B>17,045,000</B></TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000"><B>$</B></TD>

<TD align="right" style="border-top: 2px solid #000000"><B>1,823.82</B></TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 6pt; width: 18%; border-top: 0px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>In addition, pursuant to Rule 416(c) under the Securities Act of 1933 (the &#147;Securities Act&#148;),
this registration statement also covers an indeterminate amount of interests to be offered or
sold pursuant to the employee benefit plan described herein.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>This Registration Statement also relates to such additional and indeterminable number of
Common Units that may become issuable in order to prevent dilution due to unit splits or
similar transactions involving Common Units.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(3)</TD>
    <TD>&nbsp;</TD>
    <TD>Estimated solely for the purposes of calculating the registration fee pursuant to Rule 457(c)
and Rule 457(h) under the Securities Act, whereby the per unit price was determined by
reference to the average of the high and low price of the Common Units reported in the Nasdaq
Stock Market on January&nbsp;18, 2007.</TD>
</TR>

</TABLE>



<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">










<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">PART I</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;1. Plan Information</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;2. Registrant Information and Employee Plan Annual Information</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;4 Description of Securities.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;7.Exemption From Registration Claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#009">Item&nbsp;8.Exhibits</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#010">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#011">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#012">INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="d42890exv5w1.htm">Opinion of Baker Botts L.L.P.</A></TD></TR>
<TR><TD colspan="9"><A HREF="d42890exv10w1.htm">Martin Resources Management Corporation Purchase Plan</A></TD></TR>
<TR><TD colspan="9"><A HREF="d42890exv23w1.htm">Consent of KPMG LLP</A></TD></TR>
<TR><TD colspan="9"><A HREF="d42890exv23w2.htm">Consent of KPMG LLP</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>




<!-- link1 "PART I" -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>

</DIV>
<!-- link2 "Item&nbsp;1. Plan Information" -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;1. Plan Information.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents constituting the prospectus under Part&nbsp;I of this Registration Statement (the
&#147;Plan Prospectus&#148;) will be sent or given to participants in the Martin Resource Management
Corporation Purchase Plan for Units of Martin Midstream Partners L.P. (the &#147;Plan&#148;) as specified by
Rule&nbsp;428(b)(1) under the Securities Act. Such documents and the documents incorporated by
reference herein pursuant to Item&nbsp;3 of Part&nbsp;II hereof, taken together, constitute a prospectus that
meets the requirements of Section 10(a) of the Securities Act. The Plan Prospectus has been
omitted from this Registration Statement as permitted by Part&nbsp;I of Form S-8.
</DIV>
<!-- link2 "Item&nbsp;2. Registrant Information and Employee Plan Annual Information" -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;2. Registrant Information and Employee Plan Annual Information.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon written or verbal request, Martin Midstream Partners L.P. (the &#147;Partnership&#148;) will
provide, without charge, the documents incorporated by reference in Item&nbsp;3 of Part&nbsp;II of this
Registration Statement. The documents are incorporated by reference in the Plan Prospectus. We
will also provide, without charge, upon written or verbal request, other documents required to be
delivered to employees pursuant to Rule 428(b) of the Securities Act. Requests for the above
mentioned information, should be directed in writing or by telephone to Martin Midstream Partners
L.P., Attention: Robert D. Bondurant; telephone: (903)&nbsp;983-6250.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->I-1<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "PART II" -->
<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>

<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by the Partnership with the Commission pursuant to the
Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;), are incorporated in this Registration
Statement by reference and shall be deemed to be a part hereof:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2005,
filed on March&nbsp;14, 2006;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our Quarterly Reports on Form 10-Q for the quarters ended March&nbsp;31, 2006, June
30, 2006, and September&nbsp;30, 2006, filed on May&nbsp;9, 2006, August&nbsp;8, 2006 and November&nbsp;9,
2006, respectively;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our Amended Quarterly Report on Form 10-Q/A for the quarter ended September&nbsp;30,
2006, filed on November&nbsp;13, 2006;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our Current Reports on Form 8-K filed on January&nbsp;5, 2006*, January&nbsp;11, 2006,
January&nbsp;11, 2006*, January&nbsp;17, 2006*, January&nbsp;26, 2006, March&nbsp;7, 2006*, March&nbsp;8, 2006*,
March&nbsp;8, 2006*, March&nbsp;14, 2006*, March&nbsp;16, 2006*, April&nbsp;21, 2006*, May&nbsp;5, 2006*, May&nbsp;9,
2006*, May&nbsp;12, 2006*, July&nbsp;3, 2006, July&nbsp;21, 2006*, July&nbsp;28, 2006*, August&nbsp;8, 2006*,
August&nbsp;10, 2006*, October&nbsp;20, 2006*, November&nbsp;3, 2006*, November&nbsp;9, 2006*, November&nbsp;13,
2006*, November&nbsp;15, 2006, January&nbsp;22, 2007* and
January&nbsp;23, 2007, and Form 8-K/A filed on January&nbsp;4, 2006;
and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of our Common Units contained in our Registration Statement on
Form S-1 (Registration Statement No.&nbsp;333-91706) filed on July&nbsp;1, 2002, as amended by
Amendment No.&nbsp;1 on Form S-1/A filed on August&nbsp;27, 2002, Amendment No.&nbsp;2 on Form S-1/A
filed on October&nbsp;4, 2002, Amendment No.&nbsp;3 on Form S-1/A filed on October&nbsp;15, 2002 and
Amendment No.&nbsp;4 on Form S-1/A filed on October&nbsp;25, 2002, and as thereafter amended from
time to time for the purpose of updating, changing or modifying such description.</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Excluding any portions thereof that are deemed to be furnished and not filed.</TD>
</TR>

</TABLE>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents filed by the Partnership with the Commission pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration
Statement and prior to the filing of a post-effective amendment to this Registration Statement
which indicates that all securities offered hereby have been sold, or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated in this Registration Statement
by reference and to be a part hereof from the date of filing of such documents.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in this Registration Statement, in any amendment hereto or in a
document incorporated by reference herein shall be deemed to be modified or superseded for purposes
of this Registration Statement to the extent that a statement contained herein or in any
subsequently-filed supplement to this Registration Statement or in any document that also is
incorporated by reference herein modifies or supersedes such statement. Any statement so modified
or superseded shall not be deemed,
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->II-1<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">except as so modified or superseded, to constitute a part of this Registration Statement.
Nothing in this Registration Statement shall be deemed to incorporate information furnished by the
Partnership but not filed with the Commission pursuant to Items 2.02, 7.01 or 9.01 of Form 8-K.
</DIV>

<!-- link2 "Item&nbsp;4 Description of Securities." -->
<DIV align="left"><A NAME="005"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4 Description of Securities.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</DIV>
<!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
<DIV align="left"><A NAME="006"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</DIV>
<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
<DIV align="left"><A NAME="007"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;17-108 of the Delaware Revised Uniform Limited Partnership Act empowers a Delaware
limited partnership to indemnify and hold harmless any partner or other person from and against any
and all claims and demands whatsoever. The First Amended and Restated Agreement of Limited
Partnership of the Partnership (the &#147;Partnership Agreement&#148;) provides that the Partnership will, in
most circumstances, indemnify the following persons, to the fullest extent permitted by law, from
and against all losses, claims, damages or similar events; provided, that in each case the
indemnitee acted in good faith and in a manner that such indemnitee reasonably believed to be in,
the best interests of the Partnership and, with respect to any criminal proceeding, had no
reasonable cause to believe its conduct was unlawful:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the general partners,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any departing general partner,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any person who is or was an affiliate of a general partner or any departing general partner,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any person who is or was a member, partner, officer, director, employee, agent,
fiduciary or trustee of, a group member, the general partner or any departing general
partner or any affiliate of a group member, a general partner or any departing general
partner, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any person who is or was serving at the request of a general partner or any
departing general partner or any affiliate of a general partner or any departing general
partner as an officer, director, employee, member, partner, agent, fiduciary or trustee of
another person.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any indemnification under these provisions will only be out of the Partnership&#146;s assets. The
general partners and their affiliates will not be personally liable for, or have any obligation to
contribute or loan funds or assets to the Partnership to enable the Partnership to effectuate
indemnification. The Partnership may purchase insurance against liabilities asserted against and
expenses incurred by persons for its activities, regardless of whether it would have the power to
indemnify the person against liabilities under the Partnership Agreement.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->II-2<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link2 "Item&nbsp;7.Exemption From Registration Claimed" -->
<DIV align="left"><A NAME="008"></A></DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;7.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Exemption From Registration Claimed.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</DIV>
<!-- link2 "Item&nbsp;8.Exhibits" -->
<DIV align="left"><A NAME="009"></A></DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;8.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Exhibits.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents are filed as a part of this registration statement or incorporated by
reference herein:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center">Exhibit</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">First Amended and Restated Agreement of Limited Partnership of the Partnership, dated
November&nbsp;6, 2002 (filed as Exhibit&nbsp;3.1 to the Partnership&#146;s Current Report on Form&nbsp;8-K,
filed November&nbsp;19, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Agreement of Limited Partnership of the Operating Partnership,
dated November&nbsp;6, 2002 (filed as Exhibit&nbsp;3.2 to the Partnership&#146;s Current Report on Form
8-K, filed November&nbsp;19, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Limited Liability Company Agreement of the General Partner, dated June&nbsp;21, 2002
(filed as Exhibit&nbsp;3.6 to the Partnership&#146;s Registration Statement on Form&nbsp;S-1 (Reg. No.
33-91706), filed July&nbsp;1, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Limited Liability Company Agreement of the Operating General Partner, dated June&nbsp;21,
2002 (filed as Exhibit&nbsp;3.8 to the Partnership&#146;s Registration Statement on Form&nbsp;S-1 (Reg.
No.&nbsp;333-91706), filed July&nbsp;1, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Unit Certificate for Common Units (attached to First Amended and Restated
Agreement of Limited Partnership of the Partnership, dated November&nbsp;6, 2002 filed as
Exhibit&nbsp;3.1 to the Partnership&#146;s Current Report on Form&nbsp;8-K, filed November&nbsp;19, 2002, and
incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.6*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Unit Certificate for Subordinated Units (filed as Exhibit&nbsp;4.2 to Amendment
No.&nbsp;4 to the Partnership&#146;s Registration Statement on Form&nbsp;S-1 (Reg. No.&nbsp;333-91706), filed
October&nbsp;25, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Baker Botts L.L.P., regarding the legality of the securities being
registered.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Martin Resource Management Corporation Purchase Plan for Units of Martin Midstream
Partners, L.P.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of KPMG LLP.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of KPMG LLP.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Baker Botts L.L.P. (included in Exhibit 5.1).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Powers of Attorney (included in signature page hereto).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Incorporated herein by reference as indicated.</TD>
</TR>

</TABLE>



<P align="center" style="font-size: 10pt"><!-- Folio -->II-3<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link2 "Item&nbsp;9. Undertakings" -->
<DIV align="left"><A NAME="010"></A></DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;9.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Undertakings.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The undersigned registrant hereby undertakes:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To include any prospectus required by section 10(a)(3) of the Securities Act;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To reflect in the prospectus any facts or events arising after
the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate,
represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume
of securities offered (if the total dollar value of securities offered would
not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of a
prospectus filed with the Commission pursuant to Rule 424(b) if, in the
aggregate, the changes in volume and price represent no more than a 20% change
in the maximum aggregate offering price set forth in the &#147;Calculation of
Registration Fee&#148; table in the effective registration statement;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To include any material information with respect to the plan
of distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>provided, however</I>, that the undertakings set forth in paragraphs (i)&nbsp;and (ii)&nbsp;above do not
apply if the information required to be included in a post-effective amendment by those paragraphs
is contained in periodic reports filed with or furnished to the Commission by the registrant
pursuant to Section&nbsp;13 or Section 15(d) of the Exchange Act that are incorporated by reference in
the registration statement.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>That, for the purpose of determining any liability under the Securities
Act, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The undersigned registrant hereby undertakes that, for purposes of determining
any liability under the Securities Act, each filing of the registrant&#146;s annual report
pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable,
each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of
the Exchange Act) that is incorporated by reference in this registration statement
shall be deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Insofar as indemnification for liabilities arising under the Securities Act may
be permitted to directors, officers and controlling persons of the registrant pursuant
to the provisions described under Item&nbsp;6 above, or otherwise, the registrant has been
advised that in the opinion of the Commission such indemnification is against public
policy as expressed in the Securities Act and is, therefore, unenforceable. In the
event that a claim for indemnification </TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->II-4<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>against such liabilities (other than the payment
by the registrant of expenses incurred or paid by a director, officer or controlling
person of the registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the
securities being registered, the registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy
as expressed in the Securities Act and will be governed by the final adjudication of
such issue.</TD>
</TR>

</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->II-5<!-- /Folio -->
</DIV>


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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="011"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Kilgore, State of Texas, on
January 23, 2007.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="36%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>MARTIN MIDSTREAM PARTNERS L.P.</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Martin Midstream GP LLC</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Its General Partner</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Ruben S. Martin</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Ruben S. Martin</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President and Chief Executive Officer</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the U.S. Securities Act of 1933, this Registration Statement
on Form S-8 has been signed by the following persons in the capacities and on the dates indicated.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below appoints Ruben S. Martin and Robert D. Bondurant,
and each of them, each of whom may act without the joinder of the others, as his true and lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in
his name, place and stead, in any and all capacities, to sign any and all amendments (including
post-effective amendments) to this registration statement and any registration statement for the
same offering filed pursuant to Rule&nbsp;462 under the U.S. Securities Act, and to file the same with
all exhibits thereto and all documents in connection therewith with the U.S. Securities and
Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do
and perform each and every act and thing requisite and necessary to be done, as fully and for all
intents and purposes as the undersigned might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or their substitutes may lawfully do or cause
to be done by virtue hereof.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Ruben S. Martin<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Ruben S. Martin
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">President, Chief Executive<BR>
Officer and Director of<BR>
Martin Midstream GP LLC<BR>
<I>(Principal Executive Officer)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;23, 2007</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Robert D. Bondurant<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Robert D. Bondurant
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Executive Vice President and<BR>
Chief Financial Officer of<BR>
Martin Midstream GP LLC<BR>
<I>(Principal Financial Officer)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;23, 2007</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->II-6<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>

    <TD align="center" valign="top">/s/ Wesley M. Skelton<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Wesley M. Skelton
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Executive Vice President,<BR>
Chief Administrative Officer,<BR>
Secretary and Controller of<BR>
Martin Midstream GP LLC<BR>
<I>(Principal Accounting Officer)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;23, 2007</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Scott. D. Martin<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Scott D. Martin
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director of<BR>
Martin Midstream GP LLC
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;23, 2007</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ John P. Gaylord<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
John P. Gaylord
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director of<BR>
Martin Midstream GP LLC
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;23, 2007</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ C. Scott Massey<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
C. Scott Massey
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director of<BR>
Martin Midstream GP LLC
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;23, 2007</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Howard Hackney<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Howard Hackney
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director of<BR>
Martin Midstream GP LLC
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;23, 2007</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the following persons in their
capacities as members of the Plan Administration Committee of the Martin Resource Management
Corporation Purchase Plan for Units of Martin Midstream Partners L.P. have caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of
Kilgore, State of Texas, on January&nbsp;23, 2007.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left" nowrap>Martin Resource Management Corporation Purchase<br>Plan for Units of Martin Midstream Partners L.P.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Ruben S. Martin
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Ruben S. Martin&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" nowrap>Chairman, Plan Administration Committee&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Ruben S. Martin<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Ruben S. Martin
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Robert D. Bondurant<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Robert D. Bondurant
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Wesley M. Skelton<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Wesley M. Skelton
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->II-7<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 "INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="012"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>INDEX TO EXHIBITS</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="4%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center">Exhibit</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">First Amended and Restated Agreement of Limited Partnership of the Partnership, dated
November&nbsp;6, 2002 (filed as Exhibit&nbsp;3.1 to the Partnership&#146;s Current Report on Form&nbsp;8-K, filed
November&nbsp;19, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Agreement of Limited Partnership of the Operating Partnership, dated
November&nbsp;6, 2002 (filed as Exhibit&nbsp;3.2 to the Partnership&#146;s Current Report on Form&nbsp;8-K, filed
November&nbsp;19, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Limited Liability Company Agreement of the General Partner, dated June&nbsp;21, 2002 (filed as
Exhibit&nbsp;3.6 to the Partnership&#146;s Registration Statement on Form&nbsp;S-1 (Reg. No.&nbsp;33-91706),
filed July&nbsp;1, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Limited Liability Company Agreement of the Operating General Partner, dated June&nbsp;21, 2002
(filed as Exhibit&nbsp;3.8 to the Partnership&#146;s Registration Statement on Form&nbsp;S-1 (Reg. No.
333-91706), filed July&nbsp;1, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Unit Certificate for Common Units (attached to First Amended and Restated
Agreement of Limited Partnership of the Partnership, dated November&nbsp;6, 2002 filed as Exhibit
3.1 to the Partnership&#146;s Current Report on Form&nbsp;8-K, filed November&nbsp;19, 2002, and
incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.6*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Unit Certificate for Subordinated Units (filed as Exhibit&nbsp;4.2 to Amendment No.&nbsp;4
to the Partnership&#146;s Registration Statement on Form&nbsp;S-1 (Reg. No.&nbsp;333-91706), filed October
25, 2002, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Baker Botts L.L.P., regarding the legality of the securities being registered.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Martin Resource Management Corporation Purchase Plan for Units of Martin Midstream
Partners, L.P.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of KPMG LLP.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of KPMG LLP.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">

<TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Baker Botts L.L.P. (included in Exhibit&nbsp;5.1).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Powers of Attorney (included in signature page hereto).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
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    <TD>Incorporated herein by reference as indicated.</TD>
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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>d42890exv5w1.htm
<DESCRIPTION>OPINION OF BAKER BOTTS L.L.P.
<TEXT>
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;5.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">&#091;LETTERHEAD OF BAKER BOTTS L.L.P.&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">January&nbsp;23, 2007
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Martin Midstream Partners L.P.<BR>
4200 Stone Road<BR>
Kilgore, Texas 75662

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have acted as counsel to Martin Midstream Partners L.P., a Delaware limited partnership
(the &#147;Partnership&#148;), in connection with the preparation of the Partnership&#146;s Registration Statement
on Form S-8 (the &#147;Registration Statement&#148;) filed by the Partnership under the Securities Act of
1933, as amended (the &#147;Securities Act&#148;), with respect to the offering and sale of up to 500,000
common units representing limited partner interests in the Partnership (the &#147;Units&#148;) in connection
with the Martin Resource Management Corporation Purchase Plan for Units of the Partnership (the
&#147;Plan&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As the basis for the opinion hereinafter expressed, we examined: (i)&nbsp;originals, or copies
certified or otherwise identified, of (a)&nbsp;the Plan, (b)&nbsp;the First Amended and Restated Agreement of
Limited Partnership of the Partnership (the &#147;Partnership Agreement&#146;) and the Certificate of Limited
Partnership of the Partnership, each as amended to date, (c)&nbsp;the Limited Liability Company
Agreement of Martin Midstream GP LLC, a Delaware limited liability company and the general partner
of the Partnership (the &#147;General Partner&#148;), and the Certificate of Formation of the General
Partner, each as amended to date, (d)&nbsp;partnership records of the Partnership, (e)&nbsp;limited liability
company records of the General Partner, including minute books furnished to us by the General
Partner, and (f)&nbsp;certificates of public officials and of officers or other representatives of the
Partnership and the General Partner; and (ii)&nbsp;statutes, including the Delaware Revised Uniform
Limited Partnership Act (the &#147;DRULPA&#148;), and other instruments and documents.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have assumed that all signatures on documents examined by us are genuine, that all
documents submitted to us as originals are authentic and complete, that all documents submitted to
us as copies are true and correct copies of the originals thereof and that all information
submitted to us was accurate and complete.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On the basis of the foregoing, and subject to the assumptions, limitations and qualifications
set forth herein, we are of the opinion that:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;The Partnership has been duly formed and is validly existing as a limited partnership under
the DRULPA.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. In the case of any Units to be originally issued by the Partnership pursuant to the
provisions of the Plan, and, if applicable, following due authorization of a particular award
</DIV>

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<DIV align="center">
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    <TD align="left" valign="top">Martin Midstream Partners L.P.
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">- 2 -
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">January&nbsp;23, 2007</TD>
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</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">under the Plan pursuant to, and in accordance with, the Plan such Units will have been duly
authorized in accordance with the Partnership Agreement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;Upon issuance and delivery of the Units from time to time in accordance with the terms of
the Plan for the consideration established by the Plan and, if applicable, pursuant to the terms
and conditions of a particular award under the Plan, including, if applicable, the lapse of any
restrictions relating thereto, the satisfaction of any performance conditions associated therewith
and any requisite determinations by or pursuant to the authority of the administrators of the Plan
as provided therein, such Units will be validly issued in accordance with the Partnership
Agreement, and will be fully paid (to the extent required under the Partnership Agreement) and
nonassessable except as such nonassessability may be affected by the matters below:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) If a court were to determine, that the right, or the exercise of the right, under
the Partnership Agreement by the holders of the Units (the &#147;Limited Partners&#148;) of the
Partnership as a group (i)&nbsp;to remove or replace the General Partner, (ii)&nbsp;to approve certain
amendments to the Partnership Agreement, or (iii)&nbsp;to take certain other actions under the
Partnership Agreement, constitutes &#147;participation in the control&#148; of the Partnership&#146;s
business for the purposes of the DRULPA, then the Limited Partners could be held personally
liable for the Partnership&#146;s obligations under the laws of Delaware, to the same extent as
the General Partner with respect to persons who transact business with the Partnership
reasonably believing, based on the conduct of any of the Limited Partners, that such Limited
Partner is a general partner.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Section&nbsp;17-607 of DRULPA provides that a Limited Partner who receives a
distribution and knew at the time of the distribution that it was made in violation of
DRULPA shall be liable to the Partnership for three years for the amount of the
distribution.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This opinion is limited to the original issuance of Units by the Partnership and does not
cover Units delivered by the Partnership out of Units previously issued by the Partnership and
reacquired by it or Units delivered by Martin Resource Management Corporation out of Units
previously issued by the Partnership and acquired by Martin Resource Management Corporation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The foregoing opinion is based on and is limited in all respects to federal laws and the
express provisions of DRULPA, and we render no opinion with respect to the laws of any other
jurisdiction. We hereby consent to the filing of this opinion as Exhibit&nbsp;5.1 to the Registration
Statement. In giving this consent, we do not hereby admit that we are within the category of
persons whose consent is required under Section&nbsp;7 of the Securities Act, or the rules and
regulations of the Securities and Exchange Commission issued thereunder.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 51%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Very truly yours,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 51%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/&nbsp;&nbsp;Baker Botts L.L.P.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 51%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Baker Botts L.L.P.
</DIV>

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</DIV>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>3
<FILENAME>d42890exv10w1.htm
<DESCRIPTION>MARTIN RESOURCES MANAGEMENT CORPORATION PURCHASE PLAN
<TEXT>
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;10.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>MARTIN RESOURCE MANAGEMENT CORPORATION<BR>
PURCHASE PLAN FOR UNITS OF MARTIN MIDSTREAM PARTNERS, L.P.</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">(Effective July&nbsp;1, 2006)

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>1. Purpose</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Martin Resource Management Corporation Purchase Plan for Units of Martin Midstream
Partners L.P. (the &#147;Plan&#148;) is designed to promote the interests of Martin Midstream Partners L.P.,
a Delaware limited partnership (the &#147;Partnership&#148;) and Martin Resource Management Corporation, a
Texas corporation (the &#147;Company&#148;) by providing to employees of the Company and its Affiliates who
perform services for the Partnership, where permitted by applicable laws and regulations, the
opportunity to acquire an equity interest in the Partnership through the purchase of common units
of the Partnership (&#147;Units&#148;). It is not intended that this Plan constitute an &#147;employee stock
purchase plan&#148; within the meaning of Section&nbsp;423 of the Internal Revenue Code of 1986, as amended.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>2. Administration of the Plan</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be administered and interpreted by a plan administration committee (the
&#147;Committee&#148;) appointed by the Board of Directors of the Company (the &#147;Board&#148;), which Committee
shall consist of at least two persons. The Committee shall supervise the administration and
enforcement of the Plan according to its terms and provisions and shall have all powers necessary
to accomplish these purposes and discharge its duties hereunder including, but not by way of
limitation, the power to (i)&nbsp;employ and compensate agents of the Committee for the purpose of
administering the accounts of participating employees; (ii)&nbsp;construe and interpret the Plan; (iii)
determine all questions of eligibility; and (iv)&nbsp;compute the amount and determine the manner and
time of payment of all benefits according to the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Committee may act by decision of a majority of its members at a regular or special meeting
of the Committee or by decision reduced to writing and signed by all members of the Committee
without holding a formal meeting.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>3. Nature and Number of Units</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Units subject to issuance under the terms of the Plan shall be authorized but unissued
Units, previously issued Units reacquired and held by the Company or Units purchased on the open
market. The aggregate number of Units that may be issued under the Plan shall not exceed 500,000.
All Units purchased under the Plan, regardless of source, shall be counted against the 500,000 Unit
limitation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event of any reorganization, split, reverse split, distribution, combination of Units,
merger, consolidation, offering of rights or other similar change in the capital structure of the
Partnership, the Committee may make such adjustment, if any, as it deems appropriate in the number,
kind and purchase price of the Units available for purchase under the Plan and in the
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">maximum number of Units that may be issued under the Plan, subject to the approval of the
Board and in accordance with Section&nbsp;18.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>4. Eligibility Requirements</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each &#147;Employee&#148; (as hereinafter defined) who performs services for the benefit of the
Partnership, as determined by the Committee, shall be eligible for enrollment in the Plan in
accordance with Section&nbsp;5 on the first &#147;Enrollment Date&#148; (as defined therein) following employment
by the Company or an Affiliate. Participation in the Plan is voluntary.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#147;Employee&#148; shall mean any individual employed by the Company or an Affiliate (as hereinafter
defined). &#147;Affiliate&#148; shall mean any entity (a)&nbsp;that directly or indirectly, through one or more
intermediaries, controls, is controlled by or is under common control with, the entity in question.
As used herein, the term &#147;control&#148; means the possession, direct or indirect, of the power to
direct or cause the direction of the management and policies of an entity, whether through
ownership of voting securities, by contract or otherwise; and (b)&nbsp;which has adopted the Plan with
the approval of the Committee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>5. Enrollment</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each eligible Employee of the Company on June&nbsp;30, 2006, may enroll in the Plan as of July&nbsp;1,
2006 (the &#147;Effective Date&#148;). Each Employee of the Company who thereafter becomes eligible to
participate may enroll in the Plan as of January&nbsp;1, 2007, or, if later, the first January 1 or July
1 following the date he first meets the eligibility requirements of Section&nbsp;4. Any eligible
Employee not enrolling in the Plan when first eligible may enroll in the Plan as of any subsequent
January 1 or July 1. Any eligible Employee may enroll or re-enroll in the Plan as of the dates
hereinabove prescribed or such other specific dates established by the Committee from time to time
(&#147;Enrollment Dates&#148;). In order to enroll, an eligible Employee must complete, sign and submit the
appropriate form to the person designated, or otherwise satisfy any telephonic or electronic
enrollment procedure established, by the Committee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>6. Method of Payment</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Payment for Units is to be made as of the applicable &#147;Purchase Date&#148; (as defined in Section&nbsp;9)
with funds accumulated through payroll deductions on an after-tax basis (with no right of
prepayment) over the Plan&#146;s designated purchase period (the &#147;Purchase Period&#148;), with the first such
deduction commencing as soon as administratively practicable following the Enrollment Date and
after the Employee has satisfied the enrollment requirements of Section&nbsp;5. Each Purchase Period
under the Plan shall be a period of six months beginning on each January 1 and July 1 and ending on
the following June&nbsp;30 or December&nbsp;31 or such other period as the Committee may prescribe. Each
participating Employee (hereinafter referred to as a &#147;Participant&#148;) will authorize deductions from
his pay for each payroll period during the Purchase Period and such amounts will be deducted in
conformity with his employer&#146;s payroll deduction schedule.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each Participant may elect to make contributions each pay period in amounts not less than one
percent of compensation and not more than 10&nbsp;percent of compensation (or such other percentages as
the Committee may establish from time to time before an Enrollment Date for all
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">purchases to occur during the relevant Purchase Period). For all purposes of the Plan,
compensation shall mean salary or wages plus bonuses, overtime and any commissions paid. The rate
of contribution shall be designated by the Participant at the time of enrollment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Participant may elect to increase or decrease the rate of contribution effective as of the
first day of a Purchase Period by giving prior written notice to the person designated by the
Committee on the appropriate form, or by such other method or procedure prescribed by the
Committee. A Participant may not elect to increase or decrease the rate of contribution during a
Purchase Period. A Participant may suspend payroll deductions at any time during the Purchase
Period, by giving prior written notice to the person designated by the Committee on the appropriate
form, or by such other method or procedure prescribed by the Committee. A Participant&#146;s election
to suspend his payroll deductions will be treated as an election to withdraw his entire
contributions for the current Purchase Period. Any Participant who withdraws his contributions
will receive, as soon as administratively practicable, the amount accumulated for the Participant
during the Purchase Period. All such contributions shall be returned through the normal payroll
system. Any Participant who suspends payroll deductions and withdraws contributions during any
Purchase Period cannot resume payroll deductions during such Purchase Period and must re-enroll in
the Plan in order to participate in the next Purchase Period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except in the case of a Participant&#146;s suspension of payroll deductions or termination of
employment, the amount in a Participant&#146;s account at the end of the Purchase Period will be applied
to the purchase of Units.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>7. Crediting of Contributions</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Contributions shall be credited to a bookkeeping account maintained for such purpose for each
Participant as soon as administratively practicable after payroll withholding. Participant
contributions will not be maintained in segregated accounts and will not be credited with interest
at any time.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>8. Grant of Right to Purchase Units on Enrollment</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Enrollment in the Plan by an Employee on an Enrollment Date will constitute the grant by the
Company to the Participant of the right to purchase Units under the Plan. Re-enrollment by a
Participant in the Plan will constitute a grant by the Company to the Participant of a new
opportunity to purchase Units on the Enrollment Date on which such re-enrollment occurs. A
Participant who has not (a)&nbsp;terminated employment or (b)&nbsp;withdrawn his contributions from the Plan,
will have Units purchased for him on the applicable Purchase Date, and he will automatically be
re-enrolled in the Plan on the Enrollment Date immediately following the Purchase Date on which
such purchase has occurred, unless such Participant notifies the person designated by the Committee
in the appropriate manner that he elects not to re-enroll.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each right to purchase Units under the Plan during a Purchase Period shall have the following
terms:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;the right to purchase Units during a particular Purchase Period shall expire on the
earlier of: (i)&nbsp;the completion of the purchase of Units on the Purchase Date occurring in

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</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">the Purchase Period, or (ii)&nbsp;the date on which participation of such Participant in the Plan
terminates for any reason;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;payment for Units purchased will be made only through payroll withholding in accordance
with Sections&nbsp;6 and 7;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;purchase of Units will be accomplished only in accordance with Section&nbsp;9;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;the price per Unit will be determined as provided in Section&nbsp;9;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;the right to purchase Units will in all respects be subject to the terms and conditions of
the Plan, as interpreted by the Committee from time to time.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>9. Purchase of Units</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The right to purchase Units granted by the Company under the Plan is for the term of a
Purchase Period. The fair market value of the Units (&#147;Fair Market Value&#148;) to be purchased during
such Purchase Period shall mean the closing sales price of a Unit on the last trading days of the
calendar months of June and December, or such other trading dates designated by the Committee (the
&#147;Purchase Date&#148;) (or if there is no trading in the Units on such date, the closing sales price on
the last date the Units were traded) as reported in <I>The Wall Street Journal </I>(or other reporting
service approved by the Committee). In the event Units are not publicly traded at the time a
determination of Fair Market Value shall be made in good faith by the Committee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of the Purchase Date, the Committee shall apply the funds then credited to each
Participant&#146;s bookkeeping account to the purchase of Units. The cost to the Participant for the
Units purchased during a Purchase Period shall be the Fair Market Value of Units on the Purchase
Date, less any applicable discount authorized by the Committee (the &#147;Purchase Price&#148;). If the
Committee has authorized the sale of Units at a discount with respect to any Purchase Date, the
Company shall, if Units are purchased on the open market, remit to the entity designated by the
Committee to assist it with the administration of the Plan (the &#147;Custodian&#148;) the difference between
the Fair Market Value of the Units acquired for a Participant and the amount accumulated in the
Participant&#146;s bookkeeping account. If Units are acquired from the Company, in whole or in part,
the Units so acquired shall be issued at the Purchase Price.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificates evidencing Units purchased shall be delivered to the Custodian or delivered to
the Participant (if the Participant has elected by written notice to the Committee to receive the
certificate) as soon as administratively practicable after the Purchase Date. Units that are held
by the Custodian shall be held in a separate account in the name of the Participant. Each
Participant shall be credited with the number of whole and fractional Units acquired for such
Participant on the Purchase Date. Except as otherwise provided pursuant to a procedure established
by the Committee, cash distributions on Units held in a Participant&#146;s account in the Plan will be
used to purchase Units. Purchases of Units with cash distributions paid on Units held in a
Participant&#146;s account shall be made on the open market by the Custodian; provided, however, that if
the Partnership has notified the Custodian that it is willing to sell authorized but unissued Units
or previously issued Units that have been reacquired and held by the Partnership, the Custodian
shall, at its election, purchase any Units made available by the Partnership at a price equal to
the Fair Market Value of such Units on the business day next preceding the date of such purchase.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any Participant (i)&nbsp;who purchases Units at the end of a Purchase Period and is not re-enrolled
in the Plan for the next Purchase Period or (ii)&nbsp;who withdraws his contributions from the Plan
prior to the next Purchase Date shall have a certificate for the number of whole Units held in his
account and cash for any fractional Unit in his account retained by the Custodian. Until such
certificates are distributed to the Participant, the Participant will not be permitted to transfer
ownership of the certificates except as contemplated by Section&nbsp;10 or Section&nbsp;14 of the Plan. Any
Participant who terminates employment will receive a certificate for the number of Units held in
his account and cash for any fractional Unit and any accumulated contributions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company is authorized to withhold from any other amounts payable to a Participant, or it
may require the Participant to pay to the Company, all applicable taxes payable upon purchase of
any Units and to take such other action as may be necessary in the opinion of the Company to
satisfy its withholding obligations for the payment of such taxes.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If as of any Purchase Date the Units authorized for purchase under the Plan are exceeded,
enrollments shall be reduced proportionately to eliminate the excess. Any funds that cannot be
applied to the purchase of Units due to excess enrollment shall be refunded as soon as
administratively practicable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>10. Withdrawal and Sale of Units</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Participant may elect to withdraw at any time (without withdrawing from participation in the
Plan) Units in his account by giving notice to the person designated by the Committee in the
appropriate manner. Upon receipt of such notice from the person designated by the Committee, the
Custodian will arrange for the issuance and delivery of such Units held in the Participant&#146;s
account as soon as administratively practicable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding anything in the Plan to the contrary, a Participant may sell Units that are
held in his account by giving notice to the person designated by the Committee in the appropriate
manner. Upon receipt of such notice from the person designated by the Committee, the Custodian
will arrange for the sale of such Participant&#146;s Units. Any sale will be deemed to occur on the
last business day of the month in which the Participant provides such notice to the person
designated by the Committee, or at such other time as the Committee shall establish. The proceeds
of any sale under this subsection 10(b), less any associated commissions, shall be paid to the
Participant as soon as practicable after the sale.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>11. Termination of Participation</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The right to participate in the Plan terminates immediately when a Participant ceases to be
employed by the Company or an Affiliate for any reason whatsoever (other than the death of the
Participant, but including retirement and disability) or the Participant otherwise becomes
ineligible. Participation terminates immediately after the Purchase Date if the Participant is not
re-enrolled in the Plan for the next Purchase Period or if the Participant has suspended payroll
deductions during any Purchase Period and has not re-enrolled in the Plan for the next Purchase
Period. An individual shall also not lose the right to have Units purchased for his account if he
is transferred to an entity that would qualify as an Affiliate except that it has not adopted the
Plan. In any such case Units will be purchased with amounts maintained in such account as of the
date
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">of such transfer. The Participant shall not participate thereafter unless he again becomes
employed by the Company or an Affiliate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>12. Unpaid Leave of Absence</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unless the Participant has voluntarily withdrawn his contributions from the Plan, Units will
be purchased for his account on the Purchase Date next following commencement of an unpaid leave of
absence by such Participant, provided such leave does not constitute a termination of employment.
The number of Units to be purchased will be determined by applying to the purchase the amount of
the Participant&#146;s contributions made up to the commencement of such unpaid leave of absence. If
the Participant&#146;s unpaid leave of absence both commences and terminates during the same Purchase
Period and he has resumed eligible employment prior to the Purchase Date related to that Purchase
Period, he may also resume payroll deductions immediately, and Units will be purchased for him on
such Purchase Date as otherwise provided in Section&nbsp;9.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>13. Designation of Beneficiary</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each Participant may designate one or more beneficiaries in the event of death and may, in his
sole discretion, change such designation at any time. Any such designation shall be effective upon
receipt by the person designated by the Committee and shall control over any disposition by will or
otherwise.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of the next Purchase Date following the death of a Participant, amounts credited to his
account shall be, at the election of the Participant&#146;s designated beneficiary or, in the absence of
such designation, of the executor, administrator or other legal representative of the Participant&#146;s
estate, paid in cash or applied to the purchase of Units as provided in Section&nbsp;9, and in such case
a certificate for any Units shall be delivered to such person. Such payment or delivery shall
relieve the Company of further liability to the deceased Participant with respect to the Plan. If
more than one beneficiary is designated, each beneficiary shall be permitted to make such an
election, unless the Participant has given express contrary instructions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>14. Assignment</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except as provided in Section&nbsp;13, the rights of a Participant under the Plan will not be
assignable or otherwise transferable by the Participant, other than by will or the laws of descent
and distribution. No purported assignment or transfer of such rights of a Participant under the
Plan, whether voluntary or involuntary, by operation of law or otherwise, shall vest in the
purported assignee or transferee any interest or right therein whatsoever, but immediately upon
such assignment or transfer, or any attempt to make the same, such rights shall terminate and
become of no further effect. If this provision is violated, the Participant&#146;s election to purchase
Units shall terminate, and the only obligation of the Company remaining under the Plan will be to
pay to the person entitled thereto the amount then credited to the Participant&#146;s account. No
Participant may create a lien on any funds, securities, rights or other property held for the
account of the Participant under the Plan, except to the extent that there has been a designation
of beneficiaries in accordance with the Plan, and except to the extent permitted by will or the
laws of descent and distribution if beneficiaries have not been designated. A Participant&#146;s right
to purchase Units under the Plan shall be exercisable during the Participant&#146;s lifetime only by
him.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>15. Costs</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All costs and expenses incurred in administering this Plan shall be paid by the Company. Any
brokerage fees for the sale or transfer of Units purchased under the Plan shall be paid by the
Participant.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>16. Reports</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At the end of each Purchase Period, the Company shall provide or cause to be provided to each
Participant a report of his contributions and the number of Units purchased with the amount
credited to the Participant&#146;s account as of the Purchase Date for such Purchase Period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>17. Rights as Unitholders</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Participant will have no rights as a Unitholder under the election to purchase until he
becomes a Unitholder as herein provided. A Participant will become a Unitholder with respect to
Units for which payment has been completed as provided in Section&nbsp;9 at the close of business on the
last business day of the Purchase Period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>18. Modification and Termination</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Board may amend or terminate the Plan at any time insofar as permitted by law. The Plan
shall terminate after all Units authorized under the Plan have been purchased, unless terminated
earlier by the Board or unless additional Units are authorized by the Board under the Plan. In the
event the Plan is terminated, the Committee may elect to terminate all outstanding rights to
purchase Units under the Plan either immediately or upon completion of the purchase of Units on the
next Purchase Date, unless the Committee has provided that the right to make all such purchases
shall expire on some other designated date occurring prior to the next Purchase Date. If the
rights to purchase Units under the Plan are terminated prior to expiration, all funds contributed
to the Plan that have not been used to purchase Units shall be returned to the Participants as soon
as administratively practicable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>19. Board Approval; Effective Date</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Plan was adopted by the Board on April&nbsp;28, 2006, and shall be effective as of the
Effective Date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>20. Governmental Approvals or Consents</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Plan and any offering or sale made to Employees under it are subject to any governmental
approvals or consents that may be or become applicable in connection therewith. Subject to the
provisions of Section&nbsp;18, the Board may make such changes in the Plan and include such terms in any
offering under the Plan as may be desirable to comply with the rules or regulations of any
governmental authority.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>21. Employment Rights</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall neither impose any obligation on the Company or an Affiliate to continue the
employment of any Participant, nor impose any obligation on any Participant to remain in the employ
of the Company or an Affiliate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>22. Governing Law</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan and rights to purchase Units that may be granted hereunder shall be governed by and
construed and enforced in accordance with the laws of the state of Texas.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>23. Use of Gender</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The gender of words used in the Plan shall be construed to include whichever may be
appropriate under any particular circumstances of the masculine, feminine or neuter genders.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>24. Other Provisions</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The agreements to purchase Units under the Plan shall contain such other provisions as the
Committee and the Board shall deem advisable, provided that no such provision shall in any way be
in conflict with the terms of the Plan.
</DIV>



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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>d42890exv23w1.htm
<DESCRIPTION>CONSENT OF KPMG LLP
<TEXT>
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<TITLE>exv23w1</TITLE>
</HEAD>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;23.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">&#091;LETTERHEAD OF KPMG LLP&#093;
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>Consent of Independent Registered Public Accounting Firm</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Board of Directors<BR>
Martin Midstream GP LLC:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We consent to the incorporation by reference in this registration statement on Form S-8 of Martin Midstream Partners L.P. of our report dated January&nbsp;22, 2007, with respect to the consolidated balance sheet of Martin Midstream&nbsp;GP LLC as of December&nbsp;31, 2005, which report appears in the Form 8-K of Martin Midstream Partners&nbsp;L.P. dated January&nbsp;23, 2007.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">/s/ KPMG LLP
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Shreveport, Louisiana<BR>
January&nbsp;22, 2007

</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>


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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>5
<FILENAME>d42890exv23w2.htm
<DESCRIPTION>CONSENT OF KPMG LLP
<TEXT>
<HTML>
<HEAD>
<TITLE>exv23w2</TITLE>
</HEAD>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;23.2</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">&#091;LETTERHEAD OF KPMG LLP&#093;
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>Consent of Independent Registered Public Accounting Firm</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Board
of Directors<BR>
Martin Mainstream GP LLC:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We consent
to the incorporation by reference in this registration statement on
Form&nbsp;S-8 of Martin Midstream Partners L.P. of our report dated March&nbsp;14, 2006, with respect to the consolidated balance sheets of Martin
Midstream Partners L.P. and subsidiaries as of December&nbsp;31, 2005 and
2004, and the related consolidated statements of operations, changes
in capital, and cash flows for each of the periods in the three-year
period ended December&nbsp;31, 2005 and management&#146;s assessment of the
effectiveness of internal control over financial reporting as of
December&nbsp;31, 2005, and the effectiveness of internal control over
financial reporting as of December&nbsp;31, 2005, which appear in the
December&nbsp;31, 2005 annual
report on Form&nbsp;10-K of Martin Midstream Partners L.P.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">/s/ KPMG LLP
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Shreveport, Louisiana<BR>
January&nbsp;22, 2007

</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>


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