Exhibit 23.1





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



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
our report  dated March 28,  2005,  relating to the balance  sheets of The Beard
Company  and  subsidiaries  as of December  31,  2004 and 2003,  and the related
statements of operations,  shareholders'  equity (deficiency) and cash flows for
the years ended  December 31, 2004,  2003 and 2002,  which report appears in the
December 31, 2004, annual report on Form 10-K of The Beard Company.

Oklahoma City, Oklahoma                   COLE & REED P.C.
March 28, 2005