EXHIBIT 23


    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  hereby  consent to the inclusion of our report dated  January
27,  2006 on the balance sheet of AEI Income and Growth  Fund  26
LLC as of December 31, 2005 and the related statements of income,
cash  flows  and changes in members' equity for the  period  from
inception  (March 14, 2005) to December 31, 2005 and  our  report
dated  January  27,  2006  on  the  balance  sheet  of  AEI  Fund
Management XXI, Inc. as of December 31, 2005 and 2004 in the Form
SB-2 Post-effective Amendment #1 Registration Statement including
Supplement No. 2 of AEI Income and Growth Fund 26 LLC dated on or
about  April 4, 2006 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
April 4, 2006