Exhibit 23.1

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statements No.
333-85258 and 333-85282 of Alliance Resource Partners, L.P. on Forms S-8 and
S-3, respectively, of our report dated March 12, 2004, appearing in the Annual
Report on Form 10-K of Alliance Resource Partners, L.P. for the year ended
December 31, 2003.

Tulsa, Oklahoma
March 12, 2004