Exhibit 23(a)




                         CONSENT OF INDEPENDENT AUDITORS


We consent to  incorporation  by reference in the  Registration  Statement  (no.
33-87110, 33-98482, 333-06757 and 333-85936) on Form S-8 of The Beard Company of
our report  dated April 8, 2008,  relating  to the  balance  sheets of The Beard
Company  and  subsidiaries  as of December  31,  2002 and 2001,  and the related
statements of operations,  shareholders'  equity (deficiency) and cash flows for
the years ended  December 31, 2002,  2001 and 2000,  which report appears in the
December 31, 2002, annual report on Form 10-K of The Beard Company.


                                               COLE & REED, P.C.
                                               Cole & Reed, P.C.

Oklahoma City, Oklahoma
April 8, 2003