Exhibit 23

                         CONSENT OF INDEPENDENT AUDITORS

   We consent to the incorporation by reference in this Annual Report (Form
10-K) of American Income Fund I-D, a Massachusetts Limited Partnership, of our
report dated March 10, 2000 included in the 1999 Annual Report to the Partners
of American Income Fund I-D, a Massachusetts Limited Partnership.


                                                               ERNST & YOUNG LLP


Boston, Massachusetts
March 10, 2000