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                                                                 EXHIBIT 23.1

                   [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 August 24, 2001 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

September 20, 2001