EXHIBIT 23





                 CONSENT OF INDEPENDENT AUDITORS

We  hereby consent to the inclusion of our report dated April  7,
2005 on the balance sheet of AEI Income and Growth Fund 26 LLC as
of  April  4, 2005 and our report dated January 26, 2005  on  the
balance sheet of AEI Fund Management XXI, Inc. as of December 31,
2004  and  2003  in the Form SB-2 Registration Statement  of  AEI
Income and Growth Fund 26 LLC dated on or about May 26, 2005  and
to  the reference to our Firm under the caption "Experts" in  the
Prospectus included therein.



                     /s/ Boulay, Heutmaker, Zibell & Co. P.L.L.P.
                              Certified Public Accountants


Minneapolis, Minnesota
May 26, 2005