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,  except for the last  paragraph of Note 1 and
Note 5, for which the effective date is April 11, 2006,  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-KA of The Beard
Company.

                                            COLE & REED P.C.

Oklahoma City, Oklahoma
March 28, 2005, except for the last
    paragraph of Note 1 and Note 5, for which
    the effective date is April 11, 2006