Exhibit-23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement of
AMCON Distributing Company on Form S-8, filed on September 7, 2000, of our
reports dated January 7, 2005(which report expresses an unqualified opinion
and includes an explanatory paragraph relating to the change in method of
accounting for goodwill and intangibles assets in 2003) appearing in and
incorporated by reference in this Annual Report on Form 10-K of AMCON
Distributing Company and subsidiaries for the fiscal year ended September 24,
2004.


DELOITTE & TOUCHE LLP
Omaha, Nebraska

January 7, 2005