Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the inclusion of our report dated January 27, 2006, except for Note 10 as to which the date is May 23, 2006 and Note 11 as to which the date is October 9, 2006, on the financial statements of Ethanol Grain Processors, LLC (a development stage company) as of December 31, 2005, and the related statements of operations, changes in members’ equity, and cash flows for the years ended December 31, 2005 and 2004 and from the period from inception (October 28, 2004) to December 31, 2005 in the Post Effective Amendment No. 2 to the Form SB-2 Registration Statement of Ethanol Grain Processors, LLC dated on or about November 20, 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
November 20, 2006
