Exhibit-23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-
45338 on Form S-8 of our report on the consolidated financial statements dated
August 21, 2006 (which report expresses an unqualified opinion and includes
explanatory paragraphs discussing the uncertainty surrounding the TSI
litigation and the restatement of the Company's 2004 consolidated statements of
operations and cash flows) and our report on the consolidated financial
statement schedule (which report expresses an unqualified opinion and includes
an explanatory paragraph discussing the restatement of the 2004 consolidated
financial statement schedule) of AMCON Distributing Company and subsidiaries,
appearing in this Annual Report on Form 10-K of AMCON Distributing Company and
subsidiaries for the fiscal year ended September 30, 2005.


DELOITTE & TOUCHE LLP
Omaha, Nebraska
August 21, 2006