AEI Income & Growth Fund 26 LLC
1300 Wells Fargo Place
30 East Seventh Street
St. Paul, Minnesota 55101


     Re:  AEI Income & Growth Fund 26 LLC Tax Opinion

Gentlemen:

     We have acted as your counsel in connection with the
preparation of the registration statement for AEI Income & Growth
Fund 26 LLC, a Minnesota limited liability company (the "Fund"),
dated May 26, 2005 (the "Registration Statement"), relating to an
offering of units of limited liability company interest in the
Fund.

     We have reviewed:  (i) the Registration Statement; (ii) the
Operating Agreement of the Fund; and (iii) such other data and
documents as we have deemed necessary or appropriate as a basis
for the opinion set forth below.  In addition, we have reviewed
such questions of law as we have considered necessary and
appropriate.  In rendering these opinions, we have relied upon,
without independent investigation or verification, the facts and
information set forth in the documents referred to above.

     Our opinions with respect to federal income tax matters are
based upon the existing provisions of the Internal Revenue Code
of 1986, as amended (the "Code"), currently applicable Treasury
Department regulations issued thereunder, current published
administrative positions of the Internal Revenue Service
contained in revenue rulings and revenue procedures and judicial
decisions.  All of the foregoing authorities are subject to
change, which may be retroactive, and to possibly differing
interpretations.  Any change in these authorities may affect the
opinions rendered herein.

     An opinion of counsel is predicated on all the facts,
conditions and assumptions set forth in the opinion and is based
upon counsel's analysis of the statutes, regulatory
interpretations and case law in effect as of the date of the
opinion.  It is not a guarantee of the current status of the law
and should not be accepted as a guarantee that a court of law or
an administrative agency will concur in the opinion.

     Based upon the foregoing, it is our opinion that the
discussions set forth under the headings "Risks Factors - Federal
Income Tax Risks" and "Federal Income Tax Considerations" in the
Registration Statement correctly summarize the material federal
income tax consequences as of the date of the Registration
Statement to potential investors of the purchase, ownership and
disposition of units of limited liability company interest in the
Fund.

     We express no opinion regarding any matter other than the
federal income tax matters explicitly addressed herein.  We
express no opinion regarding the law of any jurisdiction other
than the United States of America.  The foregoing opinion is
being furnished to you solely for your benefit and may not be
relied upon by, nor may copies be delivered to, any other person
without our prior written consent.

Dated: May 26, 2005           Very truly yours,



                           /s/DORSEY & WHITNEY LLP