Exhibit 23.1
                         Independent Auditors' Consent



The Board of Directors
Nelnet, Inc.:


We consent to  incorporation  by reference  in the  registration  statement  No.
333-112374,  on Form S-8 of Nelnet,  Inc. of our report dated February 27, 2004,
with respect to the consolidated  balance sheets of Nelnet,  Inc. as of December
31,  2003  and  2002,  and  the  related  consolidated   statements  of  income,
shareholders'  equity,  and cash  flows for each of the years in the  three-year
period ended  December 31, 2003,  which report  appears in the December 31, 2003
annual report on Form 10-K of Nelnet, Inc.



/s/ KPMG LLP

Lincoln, Nebraska
March 26, 2004