Exhibit-23.2

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 dated August 21, 2006 (December 28,
2006 as to Notes 2 and 17) relating to (1) the 2005 financial statements
before retrospective adjustments to the financial statements and financial
statement disclosures of AMCON Distributing Company and subsidiaries (not
presented herein) (which report expresses an unqualified opinion and includes
an explanatory paragraph regarding the adjustments to retrospectively apply
the change in accounting discussed in Note 1 to the consolidated financial
statements) and (2) the 2005 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 year ended
September 30, 2007.

/s/ DELOITTE & TOUCHE LLP
Omaha, Nebraska
November 6, 2007