UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                   WASHINGTON, D.C. 20549

                          FORM 8-A

           FOR REGISTRATION OF CERTAIN CLASSES OF
     SECURITIES PURSUANT TO SECTION 12(b) OR (g) OF THE
               SECURITIES EXCHANGE ACT OF 1934

               AEI Income & Growth Fund 26 LLC
   (Exact name of registrant as specified in its charter)


               Delaware                 41-2173048
      (State of incorporation        (I.R.S. Employer
          or organization)          Identification No.)


          30 East 7th Street Suite 1300
               St. Paul, MN                    55101
 (Address of principal executive offices)    (Zip Code)


            Securities to be registered pursuant
                to section 12 (b) of the Act:

                            None

If this Form relates to the registration of a class of
securities pursuant to Section 12 (b) of the Exchange Act
and is effective pursuant to General Instruction A. (c),
check the following box.  [  ]

If this Form relates to the registration of a class of
securities pursuant to Section 12 (g) of the Exchange Act
and is effective pursuant to General Instruction A. (d),
check the following box.  [  ]

Securities Act registration statement file number to which
this Form relates:  333-125266


           Securities to be registered pursuant to
                 Section 12 (g) of the Act:

               Limited Liability Company Units
                      (Title of class)



Item 1. Description of Registrant's Securities to be Registered.

     The descriptions of the Units (a) under the subcaptions
"Principal  Investment  Objectives,"  "Borrowing  &  Lending
Policies"  and  "Joint Venture Investments" of  the  caption
"Investment   Objectives  and  Policies,"  (b)   under   the
subcaption   "Fiduciary  Responsibility"  of   the   caption
"Managers" (c) under the caption, "Compensation to  Managers
and  Affiliates," (d) under the caption "Cash  Distributions
and Tax Allocations" (e) under the caption "Restrictions  on
Transfer,"  (f)  under  the caption  "Summary  of  Operating
Agreement,   "  and  (g)  under  the  caption  "Reports   to
Investors"  of the Registrant's final prospectus filed  with
the  Commission on Form SB-2 (File No.333-125266) are hereby
incorporated by reference.

Item 2. Exhibits

        2.1 Certificate of Limited Liability Company (incorporated
            by reference to Exhibit 3.1 to the Registration Statement
            on Form SB-2 filed with the Commission May 26, 2005 (File
            No. 333-125266.))

        2.2 Operating Agreement to the prospectus of AEI Income &
            Growth Fund 25 LLC (incorporated by reference to Exhibit A
            of the Registrant's Registration Statement on Form SB-2
            filed October 14, 2005 (File No. 333-125266)).


                          SIGNATURE


      Pursuant  to  the requirements of Section  12  of  the
Securities  Exchange  Act of 1934, the Registrant  has  duly
caused  this  registration statement to  be  signed  on  its
behalf by the undersigned, thereto duly authorized.


                           AEI Income & Growth Fund 26 LLC

                           By: AEI Fund Management XXI, Inc.


Dated  February 28, 2006   By:/s/ Robert P Johnson
                                  Robert P Johnson, President