Exhibit 23.1




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
Nelnet, Inc.:


We consent to the incorporation by reference in the Registration Statement on
Form S-3 of Nelnet, Inc. of our reports dated March 1, 2007, with respect to the
consolidated balance sheets of Nelnet, Inc. and subsidiaries as of December 31,
2006 and 2005, and the related consolidated statements of income, shareholders'
equity, and comprehensive income, and cash flows for each of the years in the
three-year period ended December 31, 2006, management's assessment of the
effectiveness of internal control over financial reporting as of December 31,
2006, and the effectiveness of internal control over financial reporting as of
December 31, 2006, which reports appear in the December 31, 2006 annual report
on Form 10-K of Nelnet, Inc. We also consent to the reference to our firm under
the heading "Experts" in the prospectus in this Registration Statement.
Our report dated March 1, 2007, on management's assessment of the effectiveness
of internal control over financial reporting and the effectiveness of internal
control over financial reporting as of December 31, 2006, contains an
explanatory paragraph that states the acquisitions of CUnet, LLC, Peterson's
Nelnet, LLC, and the remaining 50% interest of infiNET Integrated Solutions,
Inc., completed during 2006 were excluded from management's assessment of
effectiveness of internal control over financial reporting as of December 31,
2006.


/s/ KPMG, LLP


Lincoln, Nebraska
July 23, 2007