Exhibit 23.2
[LETTERHEAD OF KPMG LLP]
Consent of Independent Registered Public Accounting Firm
The Board
of Directors
Martin Mainstream GP LLC:
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 March 14, 2006, with respect to the consolidated balance sheets of Martin
Midstream Partners L.P. and subsidiaries as of December 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 31, 2005 and managements assessment of the
effectiveness of internal control over financial reporting as of
December 31, 2005, and the effectiveness of internal control over
financial reporting as of December 31, 2005, which appear in the
December 31, 2005 annual
report on Form 10-K of Martin Midstream Partners L.P.
/s/ KPMG LLP
Shreveport, Louisiana
January 22, 2007