EXHIBIT 23




    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  hereby consent to the inclusion of our report dated March 23,
2007 on the balance sheet of AEI Income and Growth Fund 26 LLC as
of  December  31,  2006  and 2005 and the related  statements  of
income,  cash flows and changes in members' equity for  the  year
ended  December 31, 2006 and for the period from inception (March
14,  2005)  to December 31, 2005 and our report dated  March  30,
2007 on the balance sheet of AEI Fund Management XXI, Inc. as  of
December  31,  2006  and  2005 in the  Form  SB-2  Post-effective
Amendment #8 Registration Statement including Supplement No. 8 of
AEI  Income  and  Growth Fund 26 LLC dated on or about August 21,
2007 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
August 21, 2007