[LETTERHEAD OF NYKIEL, CARLIN & CO.; LTD.]



                      CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the use in this Registration Statement on Form S-1
of our report dated June 14, 2000 relating to the financial statements of
Beeland Management Company, L.L.C., which appear in such Registration
Statement.  We also consent to the reference to us under the headings
"Experts" in such Registration Statement.



/s/ Nykiel, Carlin & Co., Ltd.

Nykiel, Carlin & Co., Ltd.
Schaumburg, Illinois

January 5, 2001



                   [LETTERHEAD OF NYKIEL, CARLIN & CO.; LTD.]

                      CONSENT OF INDEPENDENT ACCOUNTANTS

      We hereby consent to the use in this Registration Statement on Form S-1
of our report dated October 24, 2000 relating to the financial statements of
Beeland Management Company, L.L.C., which appear in such Registration
Statement.  We also consent to the reference to us under the headings
"Experts" in such Registration Statement.

/s/ Nykiel, Carlin & Co., Ltd.

Nykiel, Carlin & Co., Ltd.
Schaumburg, Illinois

January 5, 2001