EXHIBIT 23.2C

INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Registration Statement of AEI Resources, Inc. and 
subsidiaries on Form S-4 of our report dated January 7, 1999 relating to the 
financial statements of Martiki Coal Corporation which expresses an unqualified 
opinion and includes an explanatory paragraph relating to the non-comparability 
of predecessor and successor financial statements due to the business 
combination on August 1, 1996 and the resulting application of purchase 
accounting, appearing in the Prospectus, which is part of this Registration 
Statement.

We also consent to the reference to us under the heading "Selected Financial 
Data" in such Prospectus.


/s/ Deloitte & Touche LLP

Tulsa, Oklahoma
February 11, 1999