EXHIBIT 23.1



To:  AEI Resources Holding, Inc.



As independent public accountants, we hereby consent to the use of our reports 
included in this Registration Statement on Form S-4 (Amendment No. 1) for the 
registration of 10.5% $200 million Senior Notes due 2005 (Registration 
Statement File No. 333-72327) on our audits of the following financial 
statements:


Company                                    Report Date
- - -------                                    -----------
AEI Resources Holding, Inc.                April 9, 1999
                                     
AEI Holding Company, Inc.                  April 9, 1999
                                     
Employee Benefits Management, Inc.         April 9, 1999
                                     
Leslie Resources, Inc. and           
Leslie Resources Management, Inc.          March 20, 1998
                                     
Mid-Vol Leasing, Inc. and Affiliates       April 23, 1998



/s/ Arthur Andersen LLP



Louisville, Kentucky
April 26, 1999