INDEPENDENT AUDITORS' CONSENT

   
We consent to the use in this Amendment No. 2 Registration Statement No.
333-17865 of Harvest States Cooperatives of our reports on the consolidated
financial statements of Harvest States Cooperatives, the Oilseed Processing and
Refining Division (a division of Harvest States Cooperatives), and the Wheat
Milling Division (a division of Harvest States Cooperatives) dated August 19,
1996, December 10, 1996, and December 11, 1996, respectively, appearing in the
prospectus, which is part of this Registration Statement, and to the reference
to us under the headings "Selected Financial Data" and "Experts" in such
prospectus.
    



/s/ Deloitte & Touche LLP


   
Minneapolis, Minnesota
February 7, 1997