[LETTERHEAD OF MBA]


                                                               November 22, 2002

American Trans Air, Inc.
7337 West Washington Street
Indianapolis, IN 46251




                  Re:      American Trans Air, Inc.
                           Pass Through Trust Certificates,
                           Series 2002-1

Ladies and Gentlemen:

                  We consent to the reference to our name in the text under the
headings "Description of the Aircraft and the Appraisals," "Experts," "Appendix
I - Glossary" and "Appendix II - Appraisal Letters" in the Registration
Statement on Form S-4 being filed with the Securities and Exchange Commission
relating to the above-captioned offering and to the inclusion in the
Registration Statement of the report prepared by us with respect to the Aircraft
referred to therein.

                                                           Sincerely,

                                                           /s/ Robert F. Agnew

                                                           Robert F. Agnew
                                                           President & COO