Exhibit 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the incorporation by reference in the Registration Statement on
Form S-8 of our report dated April 12, 2006, relating to the consolidated
balance sheets of The Beard Company and Subsidiaries as of December 31, 2005 and
2004, and the consolidated statements of operations, shareholders' equity
(deficiency) and cash flows for each of the years in the three year period ended
December 31, 2005, which report appears in the December 31, 2005, annual report
on Form 10-K of The Beard Company.

                                          /s/ COLE & REED P.C.

Oklahoma City, Oklahoma
August 15, 2006